Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1977 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1977 (11) TMI 91 - ITAT PATNA-AExtract: ......., we are of the opinion that there was a violation of the principles of natural justice and no reasonable opportunity of being heard was given by the ITO to the assessee before levying the penalties in question. We are, therefore, unable to confirm the same. The impugned orders are, accordingly, cancelled. 9. In the result, the appeals are allowed.
|