M/S JYOTI PERSHAD JAGAN NATH vs. THE COMMISSIONER OF INCOME TAX, DELHI-X
ITA - 36 / 2002HC Delhi08 May 2014
Section 139Section 147Section 263Section 271Section 273Section 273(2)(a)
leviable
particularly when the Tribunal while dealing with
assessee’s appeal in respect of assessment year 1983-84
against penalty under section 273(2)(a) of the Act had
held that the assessee was entitled to the benefit of the
amnesty scheme?”
The brief facts are that the assessee ... notice was issued on 6.3.1987 and the amount was
disallowed; penalty proceedings were initiated under Section 271 (1)
(C) as well as under Section 273 (2). The matter went up to the
Tribunal. In its earlier order of 1.6.2001 in respect of the same years
