Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1992 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (8) TMI 108 - AT - Income TaxExtract: .......it has been finally accepted. The decision of the Calcutta High Court relied on by the Revenue, far from supporting the Revenue s case, supports the assessee s case. I, therefore, respectfully follow this decision of the Calcutta High Court and confirm the order of the CIT (Appeals) cancelling the penalty. 10. In the result, the appeal is dismissed
|