Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2004 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (6) TMI 629 - AT - Income TaxExtract: ....... been initiated, it cannot be assumed that such a satisfaction was arrived at in the absence of the same spelt out by the order of the assessing authority." 9. In view of what has been stated above, we directed to cancel the penalty imposed and sustained under section 271(1)(c) of the Act. 10. In the result, appeal of the Revenue is dismissed.
|