Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1979 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1979 (7) TMI 126 - ITAT JABALPURExtract: .......ee even though there was a difference of more than 20 per cent between the income-returned and assessed. Copy of the order dt. 7th Jan., 1978, has been filed. 4. We agree with the learned AAC that on facts and circumstances of the case penalty was not leviable on the assessee under Explanation to s. 271(1)(c) of the Act. 5. The appeal is dismissed.
|