Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Penalty levied u/s 271 CA - violation of provisions of section 206C - tax collected at source is deposited, interest levied thereon have also been deposited and form 27BA of the IT Rules certified by Chartered Accountant containing all the details as required in the proviso to section 206C(6A) of the Act have been fulfilled - no justification in the action taken by the Ld. AO of levying penalty u/s 271CA of the Act by treating the assessee in default. - AT
Penalty levied u/s 271 CA - violation of provisions of section 206C - tax collected at source is deposited, interest levied thereon have also been deposited and form 27BA of the IT Rules certified by Chartered Accountant containing all the details as required in the proviso to section 206C(6A) of the Act have been fulfilled - no justification in the action taken by the Ld. AO of levying penalty u/s 271CA of the Act by treating the assessee in default. - AT
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