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2002 (3) TMI 216 - AT - Income Tax
Extract:
.......penalties under sections 271D and 271E for all the years sustained by the CIT(A) were not justified, we are not going into the merits of the other submissions of the Ld. counsel. 61. In the result, penalties under section 271D/271E sustained by the CIT(A) for all the years before us are deleted. All the appeals directed by the assessee are allowed.