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1998 (5) TMI 45 - ITAT CHANDIGARH
Extract:
.......nd not for the assessment year 1984-85 under appeal. In the circumstances, no penalty under section 271(1)(c) would be leviable for the assessment year 1984-85 under appeal. The view of the learned Accountant Member is therefore confirmed. The case would now go back to the Division Bench for passing an order in accordance with the majority opinion.