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2006 (2) TMI 645
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....llant. Shri N.V.B. Nair, JDR, for the Respondent. ORDER Heard both sides. The defects pointed out by the registry has been rectified by the appellant. After hearing the case for some time, 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 o....
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....I find that the Commissioner has totally overlooked the provision of Section 80 of the Finance Act, 1994 which reads as under :- "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 reasonable cause fo....