Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1991 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (1) TMI 49 - DELHI HIGH COURTExtract: ....... imposed only because the estimate was filed late by two days, and that this was only a technical default. It has come to the conclusion that, on the facts of this case, penalty proceedings should not have been initiated. In our opinion, the said conclusion is a finding of fact and no question of law arises. The petition is, accordingly, dismissed.
|