Tag Archives: Joint Commissioner of Income-tax Central Range

Section 271DA Penalty Initiates On Joint Commissioner Notice and Must Begin Within Six Months

By | August 20, 2026

Section 271DA Penalty Initiates On Joint Commissioner Notice and Must Begin Within Six Months Issue Whether penalty proceedings under Section 271DA are initiated upon the Assessing Officer’s proposal or upon the Joint Commissioner issuing a notice under Section 274. Whether there is a time limit for the Joint Commissioner to initiate Section 271DA penalty proceedings… Read More »