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...
Levy of penalty for delayed filing of ST-3 return - This penalty of ₹ 4000/- imposed under Section 70 of the Finance Act, 1994 on the appellant assessee does not deserve to be set aside - AT
Levy of penalty for delayed filing of ST-3 return - This penalty of ₹ 4000/- imposed under Section 70 of the Finance Act, 1994 on the appellant assessee does not deserve to be set aside - AT
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