1984 (5) TMI 20

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..... question proposed by the Department was as follows : " Whether, on the facts and in the circumstances of the, Income-tax Appellate Tribunal was correct in law : (i) in holding that penalty under section 27 l(1)(c) of the Income-tax Act was not exigible, and (ii) in cancelling the penalty of Rs. 4,400 levied by the Appellate Assistant Commissioner under section 271(1)(c) of the Income-tax Ac .....

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..... for concealment of income under s. 271(1)(c) and imposed a penalty. On appeal, the Tribunal struck down the penalty. On these facts, no question of law arises, because the only case arising from the facts was that the assessee claimed deduction, which was wholly disallowed and then partly allowed. There is nothing false about the claim except that it was wrongly made in full. The assessee has a .....

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