2007 (11) TMI 427

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the parties. The only question arose in this matter is whether the penalty imposed by the ld. Tribunal is excessive as the ground which has been specifically stated in the petition that the petitioner admitted before the Appellate Authority that due to ignorance of law they could not file their return. It has also to be taken into account that before issuance of show cause notice they duly pa....