No penalty can be levied merely on the basis of provisional assessment

Amit Bajaj , Last updated: 07 October 2014  
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Rajasthan High Court in a very important case namely ACTO vs Jain Hardware Stores has held that no penalty can be levied in the provisional assessment as for leving penalty definite findings and conclusions and many things have to be proved, therefore penalty cannot be levied merely on the basis of

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Published by

Amit Bajaj
(Tax Attorney)
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