2014 (7) TMI 1325 - SCH - Income Tax

Penalty u/s 271(1)(c) - Deduction under Section 80P(2) - no claim for deduction was made but it was made by filing the revised return - HELD THAT - Delay condoned. Appeal Dismissed.

Summary

The Supreme Court of India in 2014 (7) TMI 1325 - SC Order, with Justices J H.L. Dattu, M.Y. Eqbal, and S. A. Bobde, dismissed the case after condoning the delay. Petitioners represented by Mr. L.N. Rao, Mr. H.R. Rao, and Mr. Sahil Tagotra for Mrs. Anil Katiyar.