Penalty to be set aside if revenue accepts that Assessee is eligible for immunity u/s. 271(1)(c) although he is not eligible

IN THE ITAT KOLKATA BENCH ‘A’

Deputy Commissioner of Income-tax

Versus

Sheo Kumar Kajaria

IT Appeal Nos. 1425-1426 (Kol.) of 2010

[Assessment years 2004-05 and 2005-06]

August 1, 2012

ORDER

Sanjay Arora, Accountant Member

Please become a Premium member. If you are already a Premium member, login here to access the full content.