https://www.taxtmi.com/highlights?id=5292 Penalty notice has been issued not in the course of survey proceedings u/s 133A but after its closure. - Thus, there is jurisdictional defect in assumption of jurisdiction for levy of penalty, which cannot be cured. - HC en-us Wed, 12 Sep 2012 23:04:45 +0530 Wed, 12 Sep 2012 23:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=5292 Penalty notice has been issued not in the course of survey proceedings u/s 133A but after its closure. - Thus, there is jurisdictional defect in assumption of jurisdiction for levy of penalty, which cannot be cured. - HC Highlights Income Tax Wed, 12 Sep 2012 23:04:45 +0530 https://www.taxtmi.com/highlights?id=5292