Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
As there is no finding the assessee had either concealed the particulars of its income or furnished particulars of income or furnished particulars of income penalty u/s 271(1)(c) of the Act cannot be held as sustainable and we dismiss the same - AT
As there is no finding the assessee had either concealed the particulars of its income or furnished particulars of income or furnished particulars of income penalty u/s 271(1)(c) of the Act cannot be held as sustainable and we dismiss the same - AT
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