Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2003 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (10) TMI 282 - AT - Income TaxExtract: .......ecisions (a) Subash Gupta vs. Dy. CIT (2003) 78 TTJ (Jp)(TM) 692 (b) Shri Devendra Tak 27 Tax World 305 (Jd) (c) CIT vs. Ram Commercial Enterprises (P) Ltd. (2001) 167 CTR (Del) 321 (2000) 246 ITR 568 (Del) 8. In view of the above, we are of the opinion that the penalty cannot be levied. 9. As a result, both the appeals of the assessee are allowed.
|