Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (4) TMI 796 - AT - Income TaxExtract: ....... same cannot be considered as deposit for levy of penalty u/s. 271D & 271E. In view of the aforesaid facts, we find no infirmity in the order of CIT(A) for deleting the penalty u/s 271D & 271E. We accordingly direct the deletion of penalty. 12. In the result, appeals of the Revenue are dismissed. Order pronounced in Open Court on 13-4-2012.
|