https://www.taxtmi.com/caselaws?id=67599 The Tribunal canceled the penalty imposed under section 271(1)(c) due to violations of natural justice, lack of positive evidence from the Revenue, and the assessee's fulfillment of the burden of proof. The appeal filed by the assessee was allowed. en-us Fri, 30 Jul 1993 00:00:00 +0530 Fri, 11 Mar 2011 15:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67599 The Tribunal canceled the penalty imposed under section 271(1)(c) due to violations of natural justice, lack of positive evidence from the Revenue, and the assessee's fulfillment of the burden of proof. The appeal filed by the assessee was allowed. Case-Laws Income Tax Fri, 30 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67599