TMI Blog2010 (9) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Scheme. It was irrelevant for considering the limitation to levy of penalty. This limitation had to be calculated on the basis of the order of the Tribunal dated 24.9.2004 dismissing the appeal in reassessment proceeding - 279 of 2007 - - - Dated:- 1-9-2010 - Yatindra Singh, Rajes Kumar, JJ. 1. The respondent filed return disclosing an income of Rs.20,81,880/-. The return was p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion was accepted and certificate was issued on 28.7.1999. 4. The appellant filed an application for rectification of certificate under the Scheme. This application was allowed. Against this order, the respondent filed an appeal before the Tribunal which has been allowed on 28.2.2005. 5. By the order dated 27.12.1996 the penalty proceedings were also initiated against the respondent. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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