Penalty u/s 271(1)(c) - disclosure of income during survey - had ...

Case Laws Income Tax

February 13, 2019

Penalty u/s 271(1)(c) - disclosure of income during survey - had it been the intention of the appellant to disclose the income voluntarily then the assessee would have disclosed the same by filing the revised return before survey which proves inaccurate particulars were filed in order to conceal the income in the original return of income - levy of penalty confirmed.

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Penalty u/s 271(1)(c) - disclosure of income during survey - had ...

Case Laws Income Tax

February 13, 2019

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