Commissioenr of Income Tax vs. Dr. T. Ravi Kumar
ITTA/399/2011HC Telangana24 Jul 2013
Section 143(3)Section 271(1)(c)
u/s
143(3)?”
3.
The counsel for the appellant and the assessee has
taken us to the judgment of ITAT which held as under:-
We have heard rival submissions and considered
them carefully. After considering the submissions
and perusing the material on record, we find that
the id. CIT (A) was justified in canceling the levy of
penalty