Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2001 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (7) TMI 275 - AT - Income TaxExtract: .......of Mahadevasara vs. CIT (1983) 144 ITR 127 (Kar). The omission was incidental and inadvertent mistake for which penalty under s. 271(1)(c) could not be levied. 15. In the above view of the matter, we uphold the order of the learned CIT(A) and dismiss the Revenue rsquo s appeal. 16. In the result, both the appeals filed by the Revenue are dismissed.
|