1978 (12) TMI 66

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bmits that the observation made by the ITA Tribunal does not find support from the order-sheet entries. The learned counsel also has submitted a copy of the order-sheet for our perusal. 2. In para 4 of the order of the ITA Tribunal observed that "on perusal of the order-sheet, we found that the assessee surrendered this amount on condition that no penalty would be levied on the assessee. However, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tmental Representative is also unable to guide us regarding the missing portion of the order-sheet except for the plea that half sheet of the order sheets were used in this charge on account of shortage of order-sheets. 3. We have had occasions of examining quite a few income-tax records of other assessees during this particular period when it was supported to be a period of shortage of order-she .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X