https://www.taxtmi.com/caselaws?id=24327 The High Court of Punjab and Haryana held that the Inspecting Assistant Commissioner lacked legal authority to issue the penalty order post April 1, 1976. The ruling favored the Revenue over the assessee, with no cost orders issued. en-us Mon, 21 Nov 1988 00:00:00 +0530 Tue, 19 Jan 2010 12:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24327 The High Court of Punjab and Haryana held that the Inspecting Assistant Commissioner lacked legal authority to issue the penalty order post April 1, 1976. The ruling favored the Revenue over the assessee, with no cost orders issued. Case-Laws Income Tax Mon, 21 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24327