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 u/s 271D - scope expression "any other person" appearing in s. 269SS - acceptance of cash from its own (HUF) by the assessee does not fall within the purview of provisions of s. 269SS - No penalty u/s 271D
Penalty u/s 271D - scope expression "any other person" appearing in s. 269SS - acceptance of cash from its own (HUF) by the assessee does not fall within the purview of provisions of s. 269SS - No penalty u/s 271D
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