cost of penny stock

LTCG declared under ids 2016 but its cost was not disclosed being a payment from disclosed bank a/c can ao issue notice u/s 148 for taxing cost of penny stock ? any case law ?

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  delay in paying taxes

1] whether any remedy against delay in paying taxes under VSVT 20 ? 2]whether any remedy against delay in paying taxes under IDS 16 ?

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