Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1991 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (1) TMI 182 - ITAT AHMEDABAD-CExtract: .......the CIT(A) himself. That leaves us with September 1983 as being the only month of default in this case. In that sense of the matter penalty is leviable only for one month in the instant case. The cross objection of the assessee thus needs to be accepted. 14. In the result the revenue s appeal is dismissed while assessee s cross objection is allowed
|