Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1995 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1995 (7) TMI 127 - ITAT JAIPURExtract: .......e would fall under cl. (a) of sub-s. (1) of s. 275. 12. The penalties imposed under ss. 271D and 271E are, therefore, cancelled on the ground of limitation. Since the penalties are cancelled on grounds of limitation, we do not think it necessary to deal with the other pleas forwarded by the assessee. 13. In the result, both the appeals are allowed.
|