Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2000 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (7) TMI 219 - AT - Income TaxExtract: .......gh Court. 12. In view of these circumstances, we are of the considered opinion that penalty under s. 271(1)(c) is not leviable in the present case. Accordingly, penalty levied and confirmed by the authorities below under s. 271(1)(c) stands cancelled. 13. In the result ITA No. 5995/Del/1993 stands dismissed whereas ITA No. 5996/Del/1993 is allowed.
|