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        Income Tax

        1992 (10) TMI 34 - HC - Income Tax

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        Dismissal of Penalty Appeal for Concealment of Income; Distinction between False Returns and Estimates The High Court of Rajasthan dismissed the Department's appeal for imposing a penalty under section 273(2)(a) of the Act. The Tribunal did not find ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Dismissal of Penalty Appeal for Concealment of Income; Distinction between False Returns and Estimates

                          The High Court of Rajasthan dismissed the Department's appeal for imposing a penalty under section 273(2)(a) of the Act. The Tribunal did not find concealment of income due to the small amount involved, following precedents that reference should not be made for petty amounts. The Court distinguished between false returns under section 271 and false estimates under section 273 related to advance tax. The appeal was rejected.


                          The High Court of Rajasthan dismissed the Department's appeal for imposing a penalty under section 273(2)(a) of the Act. The Tribunal did not find concealment of income due to the small amount involved, following precedents that reference should not be made for petty amounts. The Court distinguished between false returns under section 271 and false estimates under section 273 related to advance tax. The appeal was rejected.
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