Assessing Officer Cannot Enforce Penalty Demand Under Section 275(1)(a) During Pendency Of Quantum Appeal
Assessing Officer Cannot Enforce Penalty Demand Under Section 275(1)(a) During Pendency Of Quantum Appeal Issue Whether the Assessing Officer has jurisdiction to proceed with penalty proceedings and enforce a demand under Section 275(1)(a) while the assessee’s appeal against the underlying quantum assessment order remains pending before the Commissioner of Income Tax (Appeals). Whether penalty proceedings… Read More »