https://www.taxtmi.com/caselaws?id=237648 The Tribunal allowed the appeal, set aside the penalty, vacated the order of the Commissioner (Appeals), and granted relief to the appellant. The penalty under section 271(1)(c) of the Income Tax Act, 1961 for the assessment year 1999-2000 was deleted based on lack of legal scrutiny and the appellant's claim of books being destroyed in a natural calamity. The judgment was pronounced on June 28, 2013, by Pramod Kumar. en-us Fri, 28 Jun 2013 00:00:00 +0530 Tue, 13 Feb 2018 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237648 The Tribunal allowed the appeal, set aside the penalty, vacated the order of the Commissioner (Appeals), and granted relief to the appellant. The penalty under section 271(1)(c) of the Income Tax Act, 1961 for the assessment year 1999-2000 was deleted based on lack of legal scrutiny and the appellant's claim of books being destroyed in a natural calamity. The judgment was pronounced on June 28, 2013, by Pramod Kumar. Case-Laws Income Tax Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237648