Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1977 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1977 (8) TMI 39 - HC - Income TaxExtract: .......t Commissioner, as the case may be, contemplated by section 271 must be construed to be the initiation of the penal proceedings. In the result, we answer the question in the negative and in favour of the department. The reference is disposed of accordingly. The assessee shall bear costs of this reference. Hearing fee Rs. 100. D. PATHAK J.--I agree.
|