Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2002 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (1) TMI 254 - AT - Income TaxExtract: .......e assessee and in that view of the matter also, it could be held that ignorance of law can be taken as excuse for not complying with the provisions of law. 6.5 Viewed from any angle, in the facts and the circumstances of the present case, levy of penalty was not justified and accordingly, we delete the same. 7. In the result, the appeal is allowed.
|