Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1996 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (5) TMI 105 - AT - Income TaxExtract: .......d and addressed to Biharijee Exports, Delhi . Personal attendance of the firm is unimaginable because the firm is not a physical person. 11. In the above facts and circumstances, we are of the considered view that the impugned penalty is not at all justified. It deserves to be cancelled. We hold accordingly. 12. In the result, the appeal is allowed
|