As per sec 271(1)(c) of IT Act. in case of surrender of full income by the Assessee penalty can not be raised
Court :
HIGH COURT OF DELHI
Brief :
Whether the penalty under section 271(1)(C)of the Income Tax Act. can be raised after the disclosure made by the Assessee of his full income without the presence of proper evidence.
Citation :
COMMISSIONER OF INCOME TAX …..Appellant -versus- HARNARAIN.....Respondent
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CS Bijoy
Published in Income Tax
Views : 2680
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