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TMI Blog2007 (12) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... 2000-01. 2. The appellant (sic'respondent) is a partnership firm doing civil engineering contracts and hotel business. For the asst. yr. 2000-01, the assessee admitted income from service charges amounting to ₹ 48,71,536 under the head income from the house property. In the earlier years, this income was assessed under other sources and the same has been confirmed by the Tribunal. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CIT(A). Hence the present appeal at the instance of the Revenue by formulating the question of law with the following effect : Whether, in the facts and circumstances of the case, the Tribunal was right in holding that no penalty under s. 271(1)(c) was leviable in this case, as the assessee had challenged the Tribunal's order on merits for the earlier years by filing a reference appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roperty. All the particulars regarding the service charges were duly furnished along with the return. Therefore, it could not be said that the assessee had furnished inaccurate particulars of income or concealed its income. The CIT(A) in his order has extracted the letter of the assessee dt. 12th Aug., 2004, and also recorded a finding that all the particulars were available in the file and tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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