Penalty u/s 271(1)(c) - inadvertent mistake - assessee, the ...
Case Laws Income Tax
June 26, 2019
Penalty u/s 271(1)(c) - inadvertent mistake - assessee, the returned income was ₹ 35.37 crores and an error of ₹ 1,30,869/- and ₹ 1,01,956/-, which the assessee had on its own accepted as inadvertent mistake, cannot be said to be deliberate so as to amount to furnishing of inaccurate particulars - no penalty
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