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1993 (9) TMI 162 - ITAT DELHI-C
Extract:
.......des the legal authorities we have mentioned in assessee s own case for assessment years 1984-85 and 1985-86 in support of our conclusion. 9. In view of our above discussion, we are of the opinion that penalty levied in the given facts and circumstances is illegal and invalid. We, therefore, cancel the same. 10. In the result, the appeal is allowed.