T.N.REDDY (Propreitor) 25 August 2022
P. Venu (Advocate) 25 August 2022
What are the facts? What is the context?
It depends on a statute. Different state and Central statutes have different mechanism and generic answer may not be possible. If we talk about income tax act, penalty notice will be issued only after completion of assessment and addition. However, there may be statutes providing differently.