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of <h1>High Court upholds Tribunal decision cancelling penalty under Income-tax Act</h1> The High Court dismissed the Revenue's appeal in penalty proceedings under section 271(1)(c) of the Income-tax Act, 1961. The Tribunal's cancellation of ... Appeal To High Court, Penalty, Concealment Of Income The High Court dismissed the Revenue's appeal regarding penalty proceedings under section 271(1)(c) of the Income-tax Act, 1961. The Tribunal canceled the penalty due to differences in estimated income and expenditure rates. The court found the case similar to a previous judgment and upheld the Tribunal's decision. The appeal was dismissed based on the previous ruling.
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