Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Levy of penalty u/s 271(1)(c) - Since the assessee was not aware of exact charge of the Department against him, then the initiation of penalty proceedings are vitiated and the same are to be quashed. - AT
Levy of penalty u/s 271(1)(c) - Since the assessee was not aware of exact charge of the Department against him, then the initiation of penalty proceedings are vitiated and the same are to be quashed. - AT
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