How to get penalty proceedings u/s 271(1)(c) dropped ?

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Penalty proceeding u/s 271(1)(c) is initiated in a very routine manner by Assessing Officer while disallowing any expenditure or claim. The higher appellate authorities have come heavily on income tax department for the callous manner in which penalty proceeding u/s 271(1)(c) is initiated by A.Os. However, the surprise is that the Income Tax Act  provides...