Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1991 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (7) TMI 141 - ITAT DELHI-DExtract: ....... appeals relating to penalties on the ground of limitation and has not decided the matters on merits. These matters will now go back to the learned Commissioner of Income-tax (Appeals) for proper disposal, in accordance with law, on the merits of the case. We hold accordingly. 8. In the result, the appeals are allowed, to the extent indicated above
|