Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1999 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1999 (9) TMI 20 - HC - Income TaxExtract: .......question in the manner that the question of the applicability of Explanation 1 to section 271(1) of the Act having not been agitated before the Tribunal, the Tribunal was justified in holding that the assessee was not liable for imposition of penalty. The question is answered accordingly in favour of the assessee-respondent and against the Revenue.
|