2020 (1) TMI 874 - SCH - Income Tax

Penalty u/s 271(1)(c) - concealment of income or furnishing any inaccurate particulars - return was revised much prior to the date of issuance of notice under Section 153-C - AO has no-where recorded his satisfaction to the fact that the assessee has concealed the particulars of income or furnished any inaccurate particulars of such income - HELD THAT - SLP dismissed.