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2003 (4) TMI 234 - ITAT CHANDIGARH-A
Extract:
.......enalty under s. 271(1)(c) is leviable in respect of the same. Thus, we are of the considered opinion that the CIT(A) was justified in cancelling the penalty for the assessment year under reference. We confirm his order and dismiss all the grounds of appeal. 14. In the result, appeals filed by the Revenue for both the assessment years are dismissed.