2017 (11) TMI 1229

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..... r to the insertion of Explanation 5, levy of penalty is automatic if return filed by the assessee under Section 153A of the Act discloses higher income than in the return filed under Section 139(1)? - .....

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..... der Section 271(1)(c) of the Act, the return that has to be looked at is the one filed under Section 153A. - Special Leave Petition (Civil) Diary No(s). 32621/2017 - - - Dated:- 20-11-2017 - Arun M .....

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