Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2001 (5) TMI 86 - CEGAT, COURT NO. IV, NEW DELHI
Extract:
.......rtains to the period 20-3-1992 to 13-7-1995. Hence penalty under Section 11AC on this demand, period is not sustainable in law. Further, we find that though Rule 173Q has been mentioned but in the absence of apportionment of penalty under Section 11AC and Rule 173Q, we hold that imposition of penalty, is not sustainable in law. Ordered accordingly.