Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
Scrutiny - non receipt of notice u/s 143(2) - Once the assessee filed the affidavit that no notice was received, through its Director, it is for the Revenue to place on record evidence in support that the notice has been served..... - AT
Scrutiny - non receipt of notice u/s 143(2) - Once the assessee filed the affidavit that no notice was received, through its Director, it is for the Revenue to place on record evidence in support that the notice has been served..... - AT
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