2015 (10) TMI 658

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..... . Union of India, [2012 (11) TMI 954 - GUJARAT HIGH COURT] has held that Rule 96ZQ(5)(ii) was invalid. Since the Rule has been held to be invalid by a Division Bench, therefore, under this provision, penalty cannot be levied against the assessee - Decided in favour of assessee.
Vijay Manohar Sahai and R.P. Dholaria, JJ. ORDER We have heard learned advocate Mr. Paritosh Gupta for learned advoc .....

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