SHIV SHAKTI RUBBER AND CHEMICALS WORKS versus INCOME-TAX APPELLATE TRIBUNAL
Establishment of Recovery Procedure The Penalty Tribunal, while rejecting the appeal, rejected the application for the setting up of the recovery proceedings, stating that the judicial principles were considered on the basis of accepted judicial principles, the Indian Income Tax Act, 1961. , Sections 254 and 271 (1) (c)
Related judgments — Allahabad High Court India, 1997
