Assessment Order and Penalty Proceedings: Do Penalties Survive When the Assessment Is Quashed?
Introduction: The Doctrine of Parasitic Dependency Penalty proceedings under the Income Tax Act are inherently dependent on the validity of the principal assessment order from whic
Quashing of Assessment Order: A Case of Natural Justice
Introduction The assessment of income tax in India has undergone a transformative shift with the introduction of the faceless assessment regime under Section 144B of the Income Tax
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