ACIT v. Dipak Kantilal Takvani
39 Taxmann.com 53Reported decision2013#2870 most cited
What is ACIT v. Dipak Kantilal Takvani authority for?
Penalty orders under sections 271D and 271E, which are unconnected to the assessee's income, are to be considered under clause (c) of section 275(1) of the Income Tax Act, 1961.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2022.
Also referred to as
ACIT v Dipak Kantilal Takvani · section 271D · section 271E · section 275(1) · clause (c) · penalty proceedings · show cause notice · limitation for penalty
