Income-tax Act, 1961
Section - 271 - Failure to furnish returns, comply with notices, concealment of income, etc
Failure to furnish returns, comply with notices, concealment of income, etc.271. (1) If the Assessing Officer or the 98[Joint Commissioner (Appeals) or the] Commissioner (Appeals) or the Principal Commissioner or Commissioner in the course of any proceedings under this Act, is satisfied that any person-
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| (a) | - | [***] |
| (b) | - | has failed to comply with a notice under sub-section (2) of section 115WD or under sub-section (2) of section 115WE or under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142, or |
| (c) | - | has concealed the particulars of his income or furnished inaccurate particulars of such income, or |
| (d) | - | has concealed the particulars of the fringe benefits or furnished inaccurate particulars of such fringe benefits, |
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