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Section 271(1)(c)

This query is : Resolved 

12 February 2015 case laws related to the following query whether penality is imposed by cit if return is revised before passing order u/s 143(3)

13 February 2015 CIT Vs. J.K.A. Subramania Chettiar (110) ITR 602 (Mad).
Held that when there is concealment in original return, revised return can not be treated to be u/s. 139(5) ,consequently penalty can be imposed u/s 271(1)(c).


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