TMI Blog2005 (11) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... -11-2005 X X X X Extracts X X X X X X X X Extracts X X X X ..... g the period of dispute (1994-95). Hence the provision was not invocable against the assessee on the facts of this case. The penalty is vacated. The appeal stands allowed. (Order dictated and pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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