Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1997 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (11) TMI 82 - HC - Income TaxExtract: .......67 ITR 102 (SC) TC 54R.680. 13. For the foregoing reasons, it is held that the Tribunal was justified in law in sustaining the penalty despite the provisions of s. 140A(3) having been held by the High Court of Madras to be ultra vires the Constitution. The question is answered in favour of the Revenue and against the assessee. No order as to costs.
|