1998 (11) TMI 27 - HC - Income Tax

Extract:
.......missed. C.W.P. Nos. 3869 of 1997 and 3868 of 1997, respectively, laying challenge to penalty orders under section 271(1)(c) and section 271D and the orders maintaining the same in revision are allowed and the two penalties are hereby quashed and set aside. All the three petitions stand disposed of, accordingly, though without any order as to costs.