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1999 (5) TMI 65 - AT - Income Tax
Extract:
.......osition of penalty under section 271E is not in order. It is therefore, cancelled. 28. Having considered all the contentions raised in these appeals, we cancel the penalties levied under section 271D and under section 271E. 29. In the result, while the appeals of the assessee are allowed, the appeals of the Revenue are dismissed. Order accordingly.