Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1985 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1985 (4) TMI 329 - AT - Income TaxExtract: .......ncome of the assessee. Surely, under these circumstances, the assessee’s case could not be brought within the mischief of section 271(1)( c). In this view of the matter, it is not possible to uphold the imposition of penalty imposed by the income-tax authorities in each of the years under appeal. 6. In the result, all the appeals are allowed.
|