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1992 (8) TMI 54 - ALLAHABAD HIGH COURT
Extract:
.......o us by standing counsel whether the Revenue has gone in reference in the quantum matter and, therefore, the addition of Rs. 29,673 having been deleted, the penalty imposed under section 271(1)(c) cannot survive. On these facts, we answer the above question in the affirmative, against the Revenue and in favour of the assessee. No order as to costs.