Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Penalty levied u/s 271(1)(c) - Since the difference in estimates was based on a difference of opinion and the revenue did not bring to notice any positive proof regarding concealment of income by the assessee, no hesitation in concluding that it is not a case fit for levy of penalty.... - AT