2019 (4) TMI 1992

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..... was concealment of inaccurate particulars in view of the decisions in RELIANCE PETROPRODUCTS PVT. LTD. [ 2010 (3) TMI 80 - SUPREME COURT] and MANJUNATHA COTTON AND GINNING FACTORY [ 2013 (7) TMI 620 - KARNATAKA HIGH COURT] the issue is required to be answered against the judgment and order of the Tribunal whereby the Tribunal has dismissed the Appeal imposing penalty.
MR. JUSTICE K. S. JHAVERI .....

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..... rsus 1. Manjunatha Cotton and ginning factory, 2. Manjunath Ginning and pressing, 3. Veerabhadrappa Sangappa and Co., 4. V.S. Lad and sons, 5. G.M. Exports as reported in [2013] 359 ITR 565 (Karn.) relying on the decision of the Hon'ble Supreme Court in CIT v. Reliance Petroproducts P.Ltd. : (2010) 322 ITR 158 (SC) paragraphs 35 & 46. However, considering that the respondent disputed the same and .....

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