Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2005 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (1) TMI 43 - MADHYA PRADESH HIGH COURTConcealment – penalty - there was no deliberate intention to evade payment of lawful tax by indulging in concealment of true income - Tribunal seems to be right in upholding the order of the Commissioner of Income-tax (Appeals). When the assessees surrendered their full income, there was no question of any concealment on their part - appeal though admitted does not involve any question of law much less a substantial question of law within the meaning of section 260A - It is pursuant to this power, we have formed an opinion that the view taken by the Tribunal does not call for any interference as no question of law is involved in the appeal, calling any interference.
|