Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1996 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (3) TMI 147 - AT - Income TaxExtract: ....... in the case of Ginners and Pressers Ltd. 6.3 In view of the aforesaid discussions and decisions, I am of the considered opinion that no penalty can be validly levied on the facts and circumstances of the present cases. I, therefore, direct the Assessing Officer to cancel the penalty in all these cases. 7. In the result, all the appeals are allowed
|