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ITAT Rules Section 270A Penalty Notice Valid Despite Missing Clause
Learn how the ITAT Hyderabad ruled that a Section 270A tax penalty notice remains valid even if the specific misreporting clause is omitted.
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Section 263 Not Invocable for Non-Initiation of Section 270A Penalty: ITAT Ahmedabad
The ITAT Ahmedabad ruled that tax authorities cannot use Section 263 to revise assessments just because an officer skipped Section 270A penalties.