Merely because additions made by the AO have been partially ...

Penalty Proceedings u/s 271(1)(c) Require Evidence, Not Just Upheld Additions by CIT(A.

October 17, 2019

Case Laws Income Tax HC

Merely because additions made by the AO have been partially upheld by the CIT (A), would not confer the ground to initiate proceedings u/s 271(1)(c) of the Act of imposition of penalty, unless it is found that there is concealment of material facts, or furnishing of inaccurate particulars.

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Merely because additions made by the AO have been partially ...

Penalty Proceedings u/s 271(1)(c) Require Evidence, Not Just Upheld Additions by CIT(A.

October 17, 2019

Case Laws Income Tax HC

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