1988 (2) TMI 444

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es tax authorities. The learned Tribunal has extracted the relevant part of the order passed by the Deputy Commissioner (Appeals) and it has been found by him that it is apparent that the bills and the books of the accounts were not properly examined and the penalty was imposed without consideration of the material on record. These observations were made by the Deputy Commissioner (Appeals) and th....