Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Penalty under section 271(1)(c) - assessee has failed to handle the donations received by them in appropriate manner - assessee offered the very same amount for taxation - CIT(A) is not correct in upholding the penalty - AT
Penalty under section 271(1)(c) - assessee has failed to handle the donations received by them in appropriate manner - assessee offered the very same amount for taxation - CIT(A) is not correct in upholding the penalty - AT
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