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Case Law Details

Case Name : Income Tax Officer Vs Shri Prashant Sharma (ITAT Jaipur)
Appeal Number : ITA No. 960/JP/2016
Date of Judgement/Order : 15/11/2017
Related Assessment Year : 2009-10
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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.<

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