2004 (2) TMI 76

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..... - Penalty - 3 of 2003 - - - Dated:- 23-2-2004 - N.K. Sud and Hemant Gupta, JJ. [Order per : N.K. Sud, J. (Oral)]. - We have heard the Counsel for the parties and we are satisfied that the fo .....

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..... cordingly, we direct the Tribunal to draw up a statement of the case and refer the above question for the opinion of this Court. The petition stands allowed. - - TaxTMI - TMITax - Central Ex .....

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