| COURT: | ITAT Jaipur |
| CORAM: | R. P. Tolani (JM), T. R. Meena (AM) |
| SECTION(S): | 271G, 92D |
| GENRE: | Transfer Pricing |
| CATCH WORDS: | penalty, Transfer Pricing |
| COUNSEL: | P. C. Parwal |
| DATE: | January 16, 2015 (Date of pronouncement) |
| DATE: | January 21, 2015 (Date of publication) |
| AY: | 2006-07 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 92D/ 271G: Penalty for non-filing of transfer pricing documents cannot be levied in a general manner | |
It is trite law that in penalty proceedings, the assessee needs to be made aware of the exact nature of charge which is leveled against him. This is so because the assessee is suppose to give a reply on the specific allegation and not on the assumptive allegation
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