Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1992 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (4) TMI 26 - HC - Income TaxExtract: ....... right in setting aside the order of the Commissioner of Income-tax passed under section 263 of the Act in so far as it directed the Income-tax Officer to initiate penalty proceedings under section 273(b) of the Act. The question of law is, therefore, answered in the affirmative and against the Revenue. There will, however, be no order as to costs.
|