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2004 (1) TMI 23 - HC - Income TaxImposition of penalty under section 271(1)(c) – quantum of penalty - assessee attempted to question the quantum of penalty imposed - This was a dispute that was not raised by the assessee at any time either before the Commissioner of Income-tax or before the Income-tax Appellate Tribunal - Department also submitted that the quantum of penalty was proper and it could not be said to be excessive or not permitted by law. In the circumstances of the case and in the absence of the plea being raised earlier, we are not in a position to find any merit in this contention regarding the quantum of penalty imposed.
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