Grihalakshmi Vision v. Assistant Commissioner of Income Tax
379 ITR 100High Court2015#2831 most cited
What is Grihalakshmi Vision v. Assistant Commissioner of Income Tax authority for?
The satisfaction of the Assessing Officer is not a prerequisite for the initiation of penalty proceedings. Penalty proceedings initiated by the Joint Commissioner of Income Tax are valid. The date of the show cause notice by the penalty imposing authority is relevant for computing limitation for imposing penalty under Section 271DA.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.
Also referred to as
Grihalakshmi Vision v. ACIT · section 271D · section 271DA · section 269SS · penalty proceedings · satisfaction of AO · limitation · show cause notice
