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1999 (7) TMI 29 - DELHI HIGH COURT
Extract:
.......roceedings are not a part of assessment proceedings. It was, thus, held that the Commissioner cannot pass an order under section 263 of the Act pertaining to penalty. Following the said judgment, with which we are in respectful agreement, the question is answered in the affirmative, i.e., in favour of the assessee and against the Revenue. No costs.