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2003 (9) TMI 71 - UTTARANCHAL HIGH COURTPenalty u/s 273(1)(b) - wilful default – opportunity - Being aggrieved by the decision of the Tribunal deleting the penalty imposed by the Assessing Officer, the Department has filed this appeal under section 260A - Before the assessee could appear before the Assessing Officer on December 11, 1989, the order under section 273(1)(b) was passed by the Assessing Officer ex parte. This order was passed ex parte on November 30, 1989. Therefore, the assessee had no opportunity to put its case before the Assessing Officer. Therefore, it is not a case of a new point being raised by the assessee. In the present case, the appellate authority and the Tribunal have come to the conclusion concurrently that there was no wilful default on the part of the assessee - Tribunal was right in deleting the penalty
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