| COURT: | Gujarat High Court |
| CORAM: | C. L. Soni J, Jayant Patel J |
| SECTION(S): | 271(1)(c), 275(1A) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Interest, Refund of penalty |
| COUNSEL: | J. P. Shah |
| DATE: | October 17, 2014 (Date of pronouncement) |
| DATE: | October 21, 2014 (Date of publication) |
| AY: | 2005-06 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 275(1A): Assessee's claim for refund of penalty with interest cannot be defeated by inaction of revenue | |
(i) What is provided by Section 275(1A) is that the order imposing or enhancing or reducing or cancelling the penalty may be passed on the basis of the assessment as revised by giving effect to the order in appeal. The …
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