Penalty for non payment of self assessment tax where return is revised and tax is paid
October 4, 2017
Income Tax, ITAT, Judgments
Assessee liable to penalty u/s 221(1) for non payment of self assessment tax under section 140A, where return is revised and tax is paid at the time of filing the revised return of income – ITAT Special Bench Penalty for non payment of self assessment tax where return …