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TMI Blog2007 (7) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... stain penalty upto unpaid amount of tax - Writ Petition No. 1517 of 2007 - - - Dated:- 31-7-2007 - JUDGMENT The judgment of the court was delivered by J. P. DEVADHAR J.—1. Heard. Rule. Rule made returnable forthwith. By consent of the parties, the writ petition is taken up for final hearing. 2 This petition is filed to challenge the order passed by the Income tax Appellate Tribunal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 221 of the Act, penalty was levied by passing an order on February 7, 2002. 6 On appeal filed by the assessee, the Commissioner of Income-tax (Appeals), inter alia, accepted the contention of the assessee that the Assessing Officer did not raise any demand against the assessee and simply issued the penalty notice and, accordingly, held that the assessee cannot be said to be in default. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding non-service of the demand notice. Mr. Kotangale, learned counsel for the Revenue submitted that there are documents to show that the demand notice was in fact served upon the assessee. 10 The only question to be considered in this petition is whether the Tribunal is justified in rejecting the miscellaneous application filed by the assessee on the ground that at the hearing of the appeal t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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