https://www.taxtmi.com/caselaws?id=65632 The Tribunal condoned the Department's 31-day delay in filing appeals due to non-receipt of a certified copy, admitting and disposing of the appeals on merits. Regarding penalty under section 271(1)(c), the Tribunal found the penalty orders passed beyond the limitation period, citing relevant provisions and court decisions. Consequently, the Tribunal partially allowed the cross objections and dismissed the Department's appeals. en-us Tue, 13 Apr 1993 00:00:00 +0530 Fri, 18 Feb 2011 10:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65632 The Tribunal condoned the Department's 31-day delay in filing appeals due to non-receipt of a certified copy, admitting and disposing of the appeals on merits. Regarding penalty under section 271(1)(c), the Tribunal found the penalty orders passed beyond the limitation period, citing relevant provisions and court decisions. Consequently, the Tribunal partially allowed the cross objections and dismissed the Department's appeals. Case-Laws Income Tax Tue, 13 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65632