https://www.taxtmi.com/highlights?id=20691 Levy of penalty u/s 271(1)(c) - Non-disposal of application u/s 23AA - the provisions of section 273AA and section 271(1)(c) are independent of each other - therefore, the CIT should have proceeded in the matter, i.e., in deciding on the assessee’s application u/s.273AA on merits - AT en-us Tue, 18 Nov 2014 19:47:49 +0530 Tue, 18 Nov 2014 19:47:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20691 Levy of penalty u/s 271(1)(c) - Non-disposal of application u/s 23AA - the provisions of section 273AA and section 271(1)(c) are independent of each other - therefore, the CIT should have proceeded in the matter, i.e., in deciding on the assessee’s application u/s.273AA on merits - AT Highlights Income Tax Tue, 18 Nov 2014 19:47:49 +0530 https://www.taxtmi.com/highlights?id=20691