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1992 (4) TMI 26 - DELHI HIGH COURT
Extract:
....... right in setting aside the order of the Commissioner of Income-tax passed under section 263 of the Act in so far as it directed the Income-tax Officer to initiate penalty proceedings under section 273(b) of the Act. The question of law is, therefore, answered in the affirmative and against the Revenue. There will, however, be no order as to costs.