1982 (5) TMI 108

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../s 271(1)(a) of the Act, in reply to which the assessee stated that the assessment itself had been made u/s 143 (1) of the Act to which he had filed a petition in form No. 6A on 6-3-1978. As such no penalty could be levied. The ITO however notice that there was no evidence in support of the assessee claim. He therefore, levied a penalty or Rs. 1,376 The same has been confirmed by the AAC on appeal....