Notice u/s 274 of Income Tax Act should be issued before period of limitation: Delhi HC [Read Order]

Notice u/s 274 of Income Tax Act should be issued before period of limitation, rules Delhi HC
Notice - Income Tax Act - before period - limitation-Delhi HC-TAXSCAN

In a recent decision the Delhi High Court observed that the notice under Section 274 of the Income Tax Act, 1961 should be issued before the period of limitation. The record disclosed that the penalty proceedings were initiated against respondent/assessee for violating the provisions of Section 271D of the Income Tax Act, 1961. Section 271D…

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