Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2000 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (7) TMI 54 - DELHI HIGH COURTExtract: .......the matter to the Inspecting Assistant Commissioner in the cases at hand sub-section (2) of section 274 had already been deleted and, therefore, it was only the Income-tax Officer who had the authority to impose penalty. The question referred, therefore, has to be answered in the affirmative, i.e., in favour of the assessee and against the Revenue.
|