2011 (8) TMI 1240

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..... J.P. Devadhar A.A. Sayed, JJ. Ms.Anamika Malhotra for the appellant. Mr.J.D. Mistri, Senior Advocate with Mr.P.C. Tripathi i/by Mr.Raj Darak for the respondent. JUDGEMENT 1. Whe .....

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..... s been rejected, it could not be said that the assessee had concealed any particulars or furnished inaccurate particulars, so as to levy penalty under Section 271(1)(c) of the Income Tax Act, 1961. .....

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