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Ms Priyanka Kataria
On 12/21/18, 2:07 AM
 Under Income-tax Act penalties are imposed either by the departmental authorities in certain cases or are imposed by the court for certain Income-tax offences.The power to impose a penalty is given to Assessing Officer and the Commissioner. The right to impose penalty by I.T.O.(INCOME TAX  OFFICER) does not come to an end when an appeal in filed against the assessment made by him although in certain cases he has to obtain the prior approval of the Deputy Commissioner.


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Asked: 12/21/18, 2:04 AM
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Last updated: 12/21/18, 2:09 AM