https://www.taxtmi.com/article/detailed?id=13162 The meaning of "date of initiation" under Section 275(1)(c) is the commencement or first introductory step of penalty proceedings; a reference by the Assessing Officer to initiate penalty proceedings constitutes that initiation, while the subsequent show cause notice and order are procedural steps providing opportunity and finalizing the process. en-us Sat, 30 Nov 2024 10:37:05 +0530 Sat, 30 Nov 2024 10:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13162 The meaning of "date of initiation" under Section 275(1)(c) is the commencement or first introductory step of penalty proceedings; a reference by the Assessing Officer to initiate penalty proceedings constitutes that initiation, while the subsequent show cause notice and order are procedural steps providing opportunity and finalizing the process. Articles Income Tax Sat, 30 Nov 2024 10:37:05 +0530 https://www.taxtmi.com/article/detailed?id=13162