2006 (2) TMI 627

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....r The Respondent : N.V.B. Nair ORDER 1. Heard both sides. The appellant has rectified the stay application by submitting a verification certificate. After hearing the case for sometime, I dispense with the requirement of pre-deposit and proceed to decide the appeal. 2. The appellant is an Architect. The original authority in his order has confirmed and appropriated the amount of service t....

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....s totally overlooked the provision of section 80 of the Finance Act, 1994 which reads as under :- "80. Penalty not to be imposed in certain cases.-Notwithstanding anything contained in the provisions of section 76, section 77, section 78 or section 79, no penalty shall be imposable on the assessee for any failure referred to in the said provisions, if the assessee proves that there was reasonab....