Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1980 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1980 (7) TMI 81 - HC - Income TaxExtract: .......property. The view taken by us is in line with the view taken by the Andhra Pradesh and Calcutta High Courts. In our opinion, s. 140A(3) is not unconstitutional. For the reasons given above, our answer to the question referred is that the Tribunal was not right in law in cancelling the penalty. There shall be no order as to costs of this reference.
|