Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Penalty u/s. 271(1)(c) - as assessee did not prefer an appeal due to smallness of the tax involved that does not mean that there is concealment of income, more so, by way of furnishing of inaccurate particulars so as to attract penalty u/s. 271(1)(c) of the Act - AT
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