https://www.taxtmi.com/caselaws?id=69942 The appeal was allowed, with the Tribunal setting aside the Commissioner (Appeals)'s order regarding the applicability of the Madras High Court decision to the amended provisions of section 140A(3). The case was remanded to the Commissioner (Appeals) for fresh consideration of the assessee's plea of sufficient cause for non-payment of tax. en-us Mon, 27 Dec 1982 00:00:00 +0530 Wed, 13 Apr 2011 10:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69942 The appeal was allowed, with the Tribunal setting aside the Commissioner (Appeals)'s order regarding the applicability of the Madras High Court decision to the amended provisions of section 140A(3). The case was remanded to the Commissioner (Appeals) for fresh consideration of the assessee's plea of sufficient cause for non-payment of tax. Case-Laws Income Tax Mon, 27 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69942