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1991 (6) TMI 21 - KARNATAKA HIGH COURT
Extract:
.......sible to infer any agreement by the Revenue, either in clear terms or by necessary implication, to act on the basis of the assessee s letter. The assessee has to thank himself that the Incometax Officer levied the minimum penalty only. The question is, therefore, answered in the negative and in favour of the Revenue. Reference answered accordingly.