2004 (8) TMI 76

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..... e following question of law arising out of its order dated October 6,1983, relating to the assessment year 1972-73 for opinion of this court: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that penalty levied under section 18(1)(a) in this case had been rightly deleted by the Appellate Assistant Commissioner?" The assessee was requ .....

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..... 973, vide application filed on November 1, 1972, vide receipt No. 15572. It was also pointed out that the assessee had furnished a reply to the show cause notice on March 24, 1981, vide receipt No. R-463636 explaining this position but the said reply has not been taken into account by the Assessing Officer who had levied penalty on the assumption that no reply had been filed. The Commissioner of W .....

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