Commissioner of Income Tax Versus J. P. Construction - Income Tax - GUJARAT HIGH COURT - HC - Penalty u/s 271(1)(c) - Held that - tribunal had granted relief following the decision in Parmanand M. Patel 2005 (7) TMI 72 - GUJARAT High Court - It is not in dispute that the decision in case of Parmanand M. Patel Supra was rendered considering pre-amended Section 271 1 of the Income-tax Act, 1961 Act for short . It is also not in dispute that the Tribunal was required to consider post-amend................................... Income Tax - Case Laws
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