COMMISSIONER OF INCOME TAX- DELHI vs. DR. PRITI AGGARWAL
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2003 .
Having heard learned counsel for the parties, we are of the view that the order of the Tribunal involves substantial question of law.
Admit.
The following question is framed for our adjudication:- ''Whether on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that penalty under Section 271-D of the Income-tax Act, 1961, was not exigible on the assessee?'' .
The appellant shall file within three months ten copies of the cyclostyled paper books, containing all documents on which reliance was Contd....2.. . . placed before the Tribunal, including any order/orders, either in the case of the assessee itself or in the case of any other assessee, which has been followed by the Tribunal.
The appeal shall be listed for hearing in the regular course. . . D.K. JAIN, J . . . MADAN B. LOKUR, J SEPTEMBER 23, 2003 aa