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Penalty and Criminal Prosecution under Income Tax Act: Understanding the Hierarchical Relationship with Assessment Orders
How Penalty Cancellation Automatically Quashes Criminal Prosecution and the Supreme Court’s Doctrine of Simultaneity Introduction: The Paradox of Simultaneous But Interconnec
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
