Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1997 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (10) TMI 86 - AT - Income TaxExtract: .......e of such proceedings. In these circumstances, we are of the view that the order of AO dt. 8th Jan., 1991, imposing penalty of Rs. 3,870 under s. 273(2)(a) of the Act was not a valid order under the law and the CIT(A) was not justified in law to confirm the same. Accordingly the penalty is cancelled. 14. In the result, both the appeals are allowed.
|