https://www.taxtmi.com/highlights?id=20462 Levy of penalty u/s 271(1)(c) - tribunal has materially erred in treating the assessment order as substantive assessment order without properly appreciating the order passed by the AO and it is to be held that the assessment order as such was a protective assessment order. - HC en-us Mon, 27 Oct 2014 08:47:27 +0530 Mon, 27 Oct 2014 08:47:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20462 Levy of penalty u/s 271(1)(c) - tribunal has materially erred in treating the assessment order as substantive assessment order without properly appreciating the order passed by the AO and it is to be held that the assessment order as such was a protective assessment order. - HC Highlights Income Tax Mon, 27 Oct 2014 08:47:27 +0530 https://www.taxtmi.com/highlights?id=20462