Penalty for sec. 269SS violation couldn’t imposed after six months of limitation period
Provisions of Section 271-D and 271-E of the Income Tax Act were invoked after six months of limitation and, therefore, such penalty could not have been imposed SUPREME COURT OF INDIA Commissioner of Income-tax, Bikaner v. Hissaria Brothers, Hanumangarh Jn. A.K. SIKRI AND ROHINTON FALI NARIMAN, JJ. CIVIL APPEAL NO. 5254 OF 2008 AUGUST 22,… Read More »