Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2002 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (11) TMI 788 - AT - Income TaxExtract: .......e given due weight in the penalty proceedings as also the confirmation letters. No attempt has been made by the departmental authorities to reappraise or make a rehash of the evidence in order to judge the guilt of the assessee. Under these circumstances, we are of the view that the penalty is not justified. We cancel the same and allow the appeal.
|