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1975 (12) TMI 33 - ANDHRA PRADESH HIGH COURT
Extract:
.......ount for the purpose of levying the quantum of penalty as it stood in the Act on that date, and not the date of completion of assessment, and the satisfaction of the Income-tax Officer or the Appellate Assistant Commissioner. The reference is, therefore, answered against the revenue and in favour of the assessee, with costs. Advocate s fee Rs. 250.