Penalty order u/s 271D & 271E would reckon from date when SCN was issued by AO

ITO Vs Shri Prashant Sharma (ITAT Jaipur)

Penalty order u/s 271D and 271E would reckon from the date when the show cause notice was issued by the AO and not from the date when the show cause notice was issued by the Joint Commissioner who is competent to pass the penalty orders.<

Please become a Premium member. If you are already a Premium member, login here to access the full content.