https://www.taxtmi.com/caselaws?id=56260 The ITAT Ahmedabad-C allowed the appeal, finding the penalty under s. 271(1)(a) unjustified. The AAC directed a fresh order, stressing the importance of hearing the ITO on the affidavit. The appeal was treated as allowed for statistical purposes. en-us Tue, 08 Sep 1981 00:00:00 +0530 Thu, 02 Dec 2010 17:07:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56260 The ITAT Ahmedabad-C allowed the appeal, finding the penalty under s. 271(1)(a) unjustified. The AAC directed a fresh order, stressing the importance of hearing the ITO on the affidavit. The appeal was treated as allowed for statistical purposes. Case-Laws Income Tax Tue, 08 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56260