Income Tax - Case Law - The Commissioner of Income Tax Ajmer Versus Shri Banshilal Rathi 2013 7 TMI 85 RAJASTHAN HIGH COURT

Penalty u s 271D period of limitation Held that when the authority competent to impose penalty under s 271D was the Jt CIT the period of limitation for the purpose of such penalty proceedings was not to be reckoned from .......... Income Tax - Case Law