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Penalty Cannot Survive When Underlying Assessment Is Jurisdictionally Invalid: ITAT Kolkata

27 Aug 2026 · 27 Aug 2026By CA Sandeep Kanoi

ITAT Kolkata quashes Section 271(1)(c) penalty after holding that an invalid assessment could be challenged in collateral penalty proceedings. The post Penalty Cannot Survive When Underlying Assessment Is Jurisdictionally Invalid: ITAT Kolkata appeared first on TaxGuru .

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