https://www.taxtmi.com/caselaws?id=17896 The court allowed the writ petition seeking prohibition and quashing of the order passed by the Income-tax Officer for penalty imposition under section 272A(1)(c) of the Income-tax Act, 1961. The court found that the proposed penalty and prosecution lacked legal basis as there were no assessment, demand, or recovery proceedings against the petitioner or the school. The court concluded that the actions proposed were impermissible in law, setting aside the impugned notice and granting the respondent the liberty to take appropriate action against the school in accordance with the law. en-us Wed, 04 Dec 1996 00:00:00 +0530 Fri, 25 Sep 2009 14:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17896 The court allowed the writ petition seeking prohibition and quashing of the order passed by the Income-tax Officer for penalty imposition under section 272A(1)(c) of the Income-tax Act, 1961. The court found that the proposed penalty and prosecution lacked legal basis as there were no assessment, demand, or recovery proceedings against the petitioner or the school. The court concluded that the actions proposed were impermissible in law, setting aside the impugned notice and granting the respondent the liberty to take appropriate action against the school in accordance with the law. Case-Laws Income Tax Wed, 04 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17896