Section 158BC of the Income Tax Act

Gujarat - HC - Income - tax - Act - Income - evade - tax - Penalty - Interest - TAXSCAN
Gujarat HC quashes prosecution under Income tax Act on Undisclosed Income in absence of a willful attempt to Evade Tax, Penalty or Interest [Read Order]
March 29, 2023
Interest on Late filing of ITR - Late filing of ITR - Interest - Notice - Supreme Court - taxscan
Persons Other than Searched Person liable to Pay Interest on Late filing of ITR u/s 158BC Even Without Notice: Supreme Court [Read Judgment]
January 16, 2023
Imposing Penalty - ITAT - Taxscan
Penalty not leviable when Assessment itself is Quashed: ITAT [Read Order]
July 5, 2018
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