https://www.taxtmi.com/highlights?id=48479 Penalty u/s 271(1)(c) - combined order of penalty for additions made vide order u/s 143(3) r.w.s. u/s 153A and u/s 143(3) r.w.s. 147 - AO required to initiate two penalty proceedings by issue of separate notices u/s 271(1)(c) and to pass separate penalty orders independently - there was a defect in the penalty order passed hence the same is unsustainable en-us Wed, 07 Aug 2019 09:24:22 +0530 Wed, 07 Aug 2019 09:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48479 Penalty u/s 271(1)(c) - combined order of penalty for additions made vide order u/s 143(3) r.w.s. u/s 153A and u/s 143(3) r.w.s. 147 - AO required to initiate two penalty proceedings by issue of separate notices u/s 271(1)(c) and to pass separate penalty orders independently - there was a defect in the penalty order passed hence the same is unsustainable Highlights Income Tax Wed, 07 Aug 2019 09:24:22 +0530 https://www.taxtmi.com/highlights?id=48479