Allahabad H.C : Where a few creditors could not be traced due to riot in related areas and assessee surrendering outstanding amount in revised return, penalty under section 271(1)(c) could not be levied
High Court Of Allahabad CIT, Ghaziabad VS. Mathura Commercial Co. Assessment Year : 1991-92 Section : 271(1)(c), 143 Ashok Bhushan […]