Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1994 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (12) TMI 127 - AT - Income TaxExtract: .......e assessee-company. That being so, the assessee-company committed no default u/s 269SS so as to be liable for penalty u/s 271D. The penalty imposed upon the assessee has thus to be cancelled. 11.The penalty of Rs. 41,000 imposed on the assessee-company u/s 271D for default u/s 269SS of the Act is hereby cancelled and consequently the appeal allowed
|