2014 (8) TMI 1198 - SCH - Income Tax

Penalty u/s 271(2) - Concealment of refundable empty bottle deposit -Whether the Tribunal is justified in upholding the levy of maximum penalty u/s 271(2) of the Act - Penalty for unreconciled difference in balance sheet - HELD THAT - No reason to entertain this Special Leave Petition, which is, accordingly, dismissed.