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Income Tax | Penalty Under Sections 271D/271E Invalid Without AO Satisfaction: Rajasthan HC
Rajasthan HC quashes Section 271D/271E penalty proceedings where AO failed to record satisfaction during assessment, following Jai Laxmi Rice Mills. The post Penalty Under Sections 271D/271E Invalid Without AO Satisfaction: Rajasthan HC appeared first on TaxGuru .
Attribution
Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.
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