COMMISSIONER OF INCOME TAX Vs. VED PRAKASH

JUDGEMENT

(1.) CM No. 1473 - -CII of 2003 This application has been filed for condonation of delay in refiling the appeal.

(2.) C .M. is allowed. Delay in refiling the appeal is condoned. T Appeal No. 140 of 2003

(3.) THE Revenue has filed this appeal under s. 260A of the Income -tax Act, 1961 (for short "the Act"), against the order dismissing its appeal, against the order of the Commissioner of Income -tax (Appeals) [for short "the CIT(A)"], cancelling the penalty levied under s. 271(1)(c) of the Act.