Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1976 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1976 (4) TMI 125 - ITAT PATNA-BExtract: ....... other order singed by the ITO in pursuance of which the notice under s. 156 could be issued. There being no valid order for the levy of a penalty, the AAC, in our opinion was justified in cancelling the penalty. We, therefore uphold his action and rejected the Department rsquo s appeal. 4. In the result, the Department rsquo s appeal is dismissed.
|