Gujarat H.C : Assessee’s appeal in respect of addition on basis of which penalty under section 271(1)(c) was levied, had been admitted by High Court, it could not be said that issue was debatable so as to delete penalty

High Court Of Gujarat CIT Vs. Dharamshi B. Shah Section 271(1)(C) Assessment Year 1995-96 M.R. Shah And K.J. Thaker, JJ. Tax Appeal No. 189 Of 2014 June 9, 2014 JUDGMENT M.R. Shah, J. – Being aggrieved and dissatisfied with the impugned judgment and order passed by the Income-tax Appellate Tribunal, ‘B’ Bench, Ahmedabad (hereinafter referred…

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