2004 (9) TMI 43

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....cisions)<br>Dated:- 23-9-2004<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : M. KATJU., U. PANDEY. JUDGMENT This is a reference under section 256(2) of the Income-tax Act, 1961, in which the followi....

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.... order a finding of fact has been recorded that it cannot be said that the assessee acted in conscious disregard of the statutory obligations or that its conduct was in any way dishonest or contumacio....