Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2002 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (9) TMI 295 - AT - Income TaxExtract: ....... during the survey operation. 10. In view of these facts we are of the considered opinion that the CIT(A) was not justified to delete the penalty. It is a fit case in which penalty under section 271(1)(c) is to be levied. Accordingly we set aside the order of CIT(A) and upheld the order of Assessing Officer. 11. In the result the appeal is allowed.
|