https://www.taxtmi.com/caselaws?id=67423 The Tribunal admitted the appeal after condoning the delay in payment of the Tribunal fee. The penalty under section 271(1)(c) was upheld but restricted to the addition of Rs. 73,500, excluding the surrendered amount of Rs. 28,500. The appeal was partly allowed, granting the assessee partial relief. en-us Fri, 07 Jul 2006 00:00:00 +0530 Thu, 10 Mar 2011 14:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67423 The Tribunal admitted the appeal after condoning the delay in payment of the Tribunal fee. The penalty under section 271(1)(c) was upheld but restricted to the addition of Rs. 73,500, excluding the surrendered amount of Rs. 28,500. The appeal was partly allowed, granting the assessee partial relief. Case-Laws Income Tax Fri, 07 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67423