Proceedings u/s 269SS for levy of penalty u/s 271D are independent proceedings – ITAT
May 24, 2024
Income Tax, ITAT
Proceedings u/s 269SS for levy of penalty u/s 271D are independent proceedings- ITAT In a recent judgment, the ITAT Cuttack has held that proceedings u/s 269SS for levy of penalty u/s 271D are independent proceedings and are not related to assessment proceedings ABCAUS Case Law Citation:ABCAUS 4038 (2024) …