Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1979 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1979 (6) TMI 67 - ITAT GAUHATIExtract: ....... the imposition of the penalty. We accordingly cancel the penalty imposed even though conformably with the judgement of the Hon ble High Court, we hold that the proceedings were properly initiated under the 1961 Act in respect of the assessment for the year 1961-62 which was concluded under the 1922 Act. 5. In the result, the appeal stands allowed.
|