Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1979 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1979 (1) TMI 144 - ITAT JAIPURExtract: .......t doubted. Taking an over-all view, we do not think it could be said that the assessee was guilty of conscious disregard of the legal obligations. The default, if at all it was there, was venial default. As in our view the default was for reasonable cause, we hold that the levy of therefore, cancel the penalty. 6. In the result the appeal succeeds.
|