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2005 (10) TMI 33 - HC - Income Tax"Whether Tribunal was right in confirming the order of the Commissioner of Income-tax (Appeals) cancelling the penalties under section 271E of the Act in spite of there being total lack of evidence to prove the existence of reasonable cause in terms of section 273B of the Income-tax Act?" - it is seen that cash payments made by the assessees in certain cases were for justifiable cause and sufficient reasons and explanations have been offered. The Commissioner of Income-tax (Appeals) as well as the Tribunal have accepted the aforesaid aspects and found the question in favour of the assessee and that being the question of fact, we do not find any ground to interfere with the finding of the Income-tax Appellate Tribunal
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