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2012 (3) TMI 77 - AT - Income TaxFee paid to Registrar of Co. & Stamp Duty claimed as deduction - Penalty Proceedings Initiated - Held That:- Penalty can be levied for inaccurate particulars and not inaccurate claim. Further order was passed without taking into consideration reply dated 31.8.2006 filed by the assessee. An order passed in oblivion of, or without considering, the pleadings brought on record, amounts to an order passed without application of mind and such an order is a non est order lacking legal validity and force. Decided against revenue.
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