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1980 (12) TMI 66 - ITAT AMRITSARExtract: ....... the ITA No. 3625/DEL/77-78 dt. 16th March, 1979 in ITO v. M/s Volga Restaurant, New Delhi. Following the same we hold that no penalty was leviable on the assessee under s. 271(1)(a) for the assessment year in issue. We are, therefore, upholding the order of the CIT cancelling the penalty. 5. In the result, appeal filed by the Revenue is dismissed.
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