TMI Blog1980 (7) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... t was further submitted that in the absence of intimation of share of the assessee in the firm in which he was a partner, the penalty was not exigible on facts. Both the contentions of the assessee did not find favour with the Revenue authorities. The assessee had come up in appeal. 2. It is contended before me by the ld. counsel for the assessee that no penalty was exigible under s. 273(a). In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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