Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (3) TMI 686 - AT - Income TaxExtract: .......qua the penalty under sec. 271(1)(c) of the Act would be entertained in the penalty proceedings, if any, commenced by the Assessing Officer which is a separate proceedings. Hence, this ground of appeal is rejected. 12. In the result, the appeal of the assessee is allowed for statistical purposes. Decision pronounced in the open court on 02.03.2012.
|