TMI Blog2003 (12) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 17-12-2003 X X X X Extracts X X X X X X X X Extracts X X X X ..... osed penalty equivalent to only the utilised amount. 2. I find that the Commissioner (Appeals) has himself accepted that this case warranted penalty under Section 11AC. However, the amount of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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