Assessing Officer, having not imposed penalty under section 271B while proc

 

IT : Assessing Officer, having not imposed penalty under section 271B while processing original return under section 143(1)(a), cannot impose such penalty while finalizing assessment in response to notice under section 148

[2012] 20 taxmann.com 202 (Punjab and Haryana)
HIGH COURT OF PUNJAB AND HARYANA

Jasbir Singh

v.

Commissioner of Income-tax Patiala*