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2005 (4) TMI 261 - ITAT DELHI-A
Extract:
.......ontumacious or deliberate. In fact, the Assessing Officer has himself admitted that the assessee had co-operated in the completion of the block assessment proceedings. 13. For these reasons, we are satisfied that this is not a case which justifies the levy of penalty under section 158BFA(2). We, accordingly, cancel the penalty and allow the appeal.