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2004 (8) TMI 340 - ITAT HYDERABAD-A
Extract:
.......f the Act. Thus, on this ground also the penalty has to be deleted as there is a reasonable cause for not complying with the provisions. 9.16 Thus, viewing the issue from any angle, we have to cancel the penalty levied under section 271B for the assessment years under appeal in all the cases. 9.17 In the result, the Revenue s appeals are dismissed.