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
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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) - error in filing return - Once the assessee is served with a notice of scrutiny assessment, corrections to the declaration of his income, would not grant an immunity from penalty - The assessee revised income voluntarily before he was confronted with the incorrect claim - original declaration of income suffered from a bonafide unintended error - no penalty
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