1978 (12) TMI 66

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....l in ITA. No. 86 (Jab)/77-78 and submits that the observation made by the ITA Tribunal does not find support from the order-sheet entries. The learned counsel also has submitted a copy of the order-sheet for our perusal. 2. In para 4 of the order of the ITA Tribunal observed that "on perusal of the order-sheet, we found that the assessee surrendered this amount on condition that no penalty woul....

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....TO after 23rd Feb., 1976. The learned Departmental Representative is also unable to guide us regarding the missing portion of the order-sheet except for the plea that half sheet of the order sheets were used in this charge on account of shortage of order-sheets. 3. We have had occasions of examining quite a few income-tax records of other assessees during this particular period when it was supp....