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2012 (10) TMI 1249 - HC - Indian LawsExtract: .......t family property, the question of levy of penalty on the individual assessee does not arise. Accordingly, the question of law is answered against the revenue. In the result, the appeals of the revenue I.T.A.Nos.81/06, 97/06, 98/06, 1022/08, 1023/08 and 1024/08 are dismissed. The appeals of the assessee I.T.A.Nos.54/06, 53/06 and 52/06 are allowed.
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