Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2004 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (6) TMI 317 - AT - Income TaxExtract: ....... and therefore, penalty levied under section 271D of the Act by the JCIT and confirmed by the CIT (Appeals) is justified. We uphold the orders of the authorities below. We take this opportunity to place on record our appreciation of the order of the JCIT which is well reasoned and well-written. 20. In the result, the assessee s appeal is dismissed.
|