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<h1>Tribunal rules in favor of assessee, penalty imposition not justified under s. 273(c)</h1> The tribunal ruled in favor of the assessee, stating that the penalty imposition of Rs. 3,000 under s. 273(c) of the Act was not justified as the ... - The assessee appealed against a penalty of Rs. 3,000 under s. 273(c) of the Act. The tribunal ruled in favor of the assessee, stating that the Income-tax Officer did not express satisfaction of the default, therefore penalty imposition was not justified. The tribunal allowed the appeal.
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