Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1975 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1975 (9) TMI 43 - HC - Income TaxExtract: .......eviability of penalty is one of fact and gives rise to no question of law. Our answer to the question referred, therefore, is The decision of the Appellate Tribunal that no penalty was to be levied is in accordance with law as indicated in the Explanation to section 271(1)(c) of the Income-tax Act. We make no direction as to costs. DAS J.--I agree.
|