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2013 (2) TMI 896 - AT - Income Tax
Extract:
.......in view the provisions of Explantion-4 to section 271(1) of the Act , no penalty is legally leviable under section 271(1)(c) of the Act. We ,therefore confirm the order of the CIT(A) and dismiss both the appeals of the Revenue. 10. In the result, the appeals of Revenue are dismissed. Order pronounced on Thursday, the 14th February, 2013 at Chennai.