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2001 (12) TMI 202 - AT - Income Tax
Extract:
.......us. 63. As we have cancelled the penalty order on the issue of jurisdiction and on account of reasonable cause, therefore, we feel that the question of validity of notice or defective notice etc. need not to be decided at this point of time. Therefore, they are disposed of accordingly. 64. In the result, all the appeals of the assessee are allowed.