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2002 (9) TMI 298 - AT - Income Tax
Extract:
.......ed the provisions of section 269SS, thus penalty was leviable under section 271D. In view of the legal and factual position discussed above, we find no infirmity in the decision of the CIT(A) vide which penalty levied upon the assessee has been upheld. We confirm the order of the CIT(A). 30. In the result, the appeals of the assessee are dismissed.