Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1978 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1978 (3) TMI 124 - ITAT DELHI-EExtract: .......n within the statutory period. For the purpose of levying a penalty in respect of mistake of the type under consideration, the return filed on26th May, 1973has to be treated as though filed late but with a sufficient cause. The penalty levied in the circumstances has to be cancelled and we order accordingly. 3. In the result, the appeal is allowed.
|