2004 (9) TMI 43

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ntumacious?" - In the Tribunal's appellate 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 contumacious. This is a finding of fact and we cannot interfere with it on this reference. The question referred to us is therefore decided in the affirmative, i.e., in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X