COMMISSIONER OF INCOME-TAX versus ASSAM TRAVELS SHIPPING SERVICE
The delay in filing a German withdrawal on a registered firm's income tax officer, which imposes far less penalty on the unregistered firm's appellate assistant commissioner, does not constitute a cancellation of the German order. The Appellate Assistant Commissioner is authorized to remand the matter for an increase in the amount of fines, section 251 (1) (b), 254 (1) and 271 (1) (a), (2) of the Act, 1961.
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