Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Penalty u/s 271(1)(c) - the order imposing penalty has to be made only on the ground on which the penalty proceedings has been initiated, and it cannot be on a fresh ground of which the Assessee has no notice. - AT
Penalty u/s 271(1)(c) - the order imposing penalty has to be made only on the ground on which the penalty proceedings has been initiated, and it cannot be on a fresh ground of which the Assessee has no notice. - AT
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