https://www.taxtmi.com/caselaws?id=28153 The court found in favor of the assessee, stating that while the provisions of s. 271(1)(c) were applicable, the imposition of penalties under s. 271(1)(iii) was not justified. The court directed the Department to pay the assessee's costs. en-us Mon, 17 Jan 1983 00:00:00 +0530 Fri, 19 Feb 2010 13:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28153 The court found in favor of the assessee, stating that while the provisions of s. 271(1)(c) were applicable, the imposition of penalties under s. 271(1)(iii) was not justified. The court directed the Department to pay the assessee's costs. Case-Laws Income Tax Mon, 17 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28153