Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1999 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1999 (11) TMI 120 - AT - Income TaxExtract: .......statement of advance-tax required under the provisions of section 209(1) of the Act. In this case the assessee, on the basis of the completed assessment is not under an obligation to file any statement of advance-tax. I, therefore, cancel the penalty levied on the assessee under section 273(1)(b) of the Act. 6. In the result, the appeal is allowed.
|