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1994 (5) TMI 53 - AT - Income TaxExtract: .......CIT (1983) 144 ITR 127 (Kar) as also various orders of the Tribunal as reported in ITO vs. Shashi Bhushan L/H of Tej Bhan (Deceased) (1988) 30 TTJ (Asr) 295, Jain Bros. vs. ITO (1987) 27 TTJ (All) 266 and Madan Gopal Bansal and Sons vs. IAC (Asstt) (1984) 19 TTJ (Del) 493. We, therefore, cancel the penalties levied and allow the assessee s appeals.
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