2004 (5) TMI 21

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..... n for the second time on the ground that he had gone out of station on account of business tour. - we are inclined to allow the petition in so far as imposition of the penalty of Rs. 5,000 under section 272A(1)(c) of the Act is concerned. - - - - - Dated:- 17-5-2004 - Judge(s) : B. C. PATEL., BADAR DURREZ AHMED. JUDGMENT Initially, the assessee by filing this writ petition has prayed for s .....

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..... was no deliberate attempt on his part not to respond to the summons under section 131(1) of the Act. No doubt, he had submitted an adjournment application for the second time on the ground that he had gone out of station on account of business tour. Looking to the nature of the work which the assessee was performing and is performing, it is difficult to say that he was not justified in remainin .....

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