Home Case Index All Cases Wealth-tax Wealth-tax + HC Wealth-tax - 1983 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1983 (9) TMI 63 - MADHYA PRADESH HIGH COURTExtract: .......had no jurisdiction to impose penalty under s. 18(1)(c) of the Act, after the amendment of s. 18(3) with effect from April 1, 1976, by the Taxation Laws (Amendment) Act, 1975. Our answer to the question referred to this court, therefore, is against the Department. Reference answered accordingly. Parties shall bear their own costs of this reference.
|