Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1986 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1986 (10) TMI 73 - ITAT CALCUTTA-AExtract: .......efunded to the assessee on an application made by him to the taxing authority within such time and in such manner as may be prescribed by rules made under this Act 5. In view of the aforesaid provision no penalty is imposable on the accountable person since the assessment order has been quashed by the Tribunal. The accountable person thus succeeds.
|