HC can’t decide whether penalty imposed by AO reflected adherence to provisions of CBDT’s circular in writ petition

INCOME TAX/BLACK MONEY : High Court Court under Article 226of Constitution of India could not exercise role of an appellate authority to decide whether imposing penalty reflected adherence to provisions of CBDT Circular No.13 dated 6.7.2015 or in terms of provisions of Black Money Act; assessee had to assail impugned order before appellate authority

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000194706/hc-can’t-decide-whether-penalty-imposed-by-ao-reflected-adherence-to-provisions-of-cbdt’s-circular-in-writ-petition.aspx