COMMISSIONER OF INCOME TAX Vs. GRAMIN SADHAN

JUDGEMENT

(1.) THIS is an appeal under Section 260A of the Income-tax Act, 1961, against an order dated January 11, 1998, passed by the Income-tax Appellate Tribunal, Allahabad, in I. T. A. No. 1736 (All.) of 1994, for the assessment year 1991-92 whereby it upheld an order passed by the Commissioner (Appeals) cancelling a penalty levied by the Assessing Officer under Section 271B of the Act.

(2.) WE have heard Sri Shambhu Chopra, learned standing counsel for the Commissioner-appellant.