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of <h1>Appeal allowed by ITAT Indore, penalty canceled under IT Act s. 273(c) due to reasonable cause</h1> The appeal was allowed by ITAT Indore, canceling the penalty of Rs. 1,600 imposed on the assessee under s. 273(c) of the IT Act. The cancellation was ... - The appeal was filed by the assessee against the penalty of Rs. 1,600 under s. 273(c) of the IT Act. The ITAT Indore canceled the penalty as there was a reasonable cause for not filing an estimate of advance tax under s. 212(3A) due to a misapprehension. The appeal was allowed. (Case: Appellate Tribunal ITAT Indore, Citation: 1980 (4) TMI 158 - ITAT Indore)
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