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of <h1>ITAT cancels penalties for non-disclosure of property income under s. 271(1)(c) citing lack of intent.</h1> <h3>MOHD. JUNSID KHAN. Versus INCOME TAX OFFICER.</h3> The ITAT ruled in favor of the assessee, canceling the penalties imposed under s. 271(1)(c) for non-disclosure of property income due to lack of intention ... - The appeals relate to penalty under s. 271(1)(c) for non-disclosure of property income. The assessee, a partner in a firm, did not disclose income from a property in self-occupation. The ITAT ruled in favor of the assessee, stating there was no intention to conceal income and canceled the penalties imposed.
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