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1997 (9) TMI 168 - ITAT PATNA
Extract:
.......eaching the tax sought to be evaded for imposing penalty under section 271(1)(c) of the IT Act. 13. In view of the foregoing, I agree with the view taken by the learned Accountant Member. 14. The matter will now go back to the regular Division Bench at Patna for disposal, as envisaged by the latter part of sub-section (4) of section 255 of the Act.