S.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in cancelling the penalty levied by the IAC under s. 271(1)(c) holding that the IAC had no jurisdiction to levy penalty under s. 271(1)(c) in view of changed provisions of law ?
Supreme Court Of India CIT vs. Smt. R. Sharadamma Sections 271(1)(c), 274(2) Asst. Year 1972-73 B.P. Jeevan Reddy & Suhas […]