Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1993 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1993 (3) TMI 42 - HC - Income TaxExtract: ....... result of the Explanation to section 271(1)(c), the authorities were right in levying penalty upon the assessee and the Tribunal was equally justified in confirming the same. We, therefore, answer the question in the affirmative, that is, against the assessee and in favour of the Revenue. Reference is disposed of accordingly. No order as to costs.
|