Waiver of Penalty u/s 273B ::
Last updated: 07 September 2007
Court :
HC
Brief :
Held by the court that on combined reading of the provisions of section 271D & 273B of the act,if the assessee shows "reasonable cause" for the failure to comply with the provision of the act,the Commissioner (Appeals) may in his order waive the penalty.
Citation :
C.I.T. Vs. Saini Medical Store
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CA.Saibaburao Nanduri
Published in Income Tax
Views : 86
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