https://www.taxtmi.com/highlights?id=52026 Penalty levied u/s 271(1)(c) - Scope of penalty proceedings u/s 271(1)(c) of IT Act cannot be widened later to include within its scope such additions which were not sought to be covered within the scope of penalty U/s 271(1)(c) of IT Act, at the time when penalty proceedings were initiated and assessment order was passed. - AT en-us Thu, 27 Feb 2020 08:00:12 +0530 Thu, 27 Feb 2020 08:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52026 Penalty levied u/s 271(1)(c) - Scope of penalty proceedings u/s 271(1)(c) of IT Act cannot be widened later to include within its scope such additions which were not sought to be covered within the scope of penalty U/s 271(1)(c) of IT Act, at the time when penalty proceedings were initiated and assessment order was passed. - AT Highlights Income Tax Thu, 27 Feb 2020 08:00:12 +0530 https://www.taxtmi.com/highlights?id=52026