Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1977 (12) TMI 40 - ITAT AHMEDABAD-BExtract: .......the order that the assessee had committed default under s. 212(3-A). We, therefore, hold that this preliminary condition of the ITO. s satisfaction in the course of assessment proceedings is not fulfilled and hence imposition of penalty is not justified. We allow the assessee s appeal on this aspect. We do not therefore, deal with the other aspect.
|