2000 (3) TMI 2 - SUPREME COURT

It is not a case where under some mistaken belief the assessee did not disclose the cash compensatory support received by it - Additional tax was levied as the assessee did not in his return show the income by way of cash compensatory support - When additional tax has the imprint of penalty, the Revenue cannot be heard to say that the levy of additional tax is automatic u/s 143(1A) - Tribunal was justified in deleting the addition made u/s 143(1)(a)