https://www.taxtmi.com/caselaws?id=65133 The Tribunal allowed the appeal, ruling in favor of the assessee and deleting the penalty imposed for the alleged concealment of income. The Tribunal found that the discrepancy in dates was due to a lack of proficiency in English on the part of the individual involved, and not indicative of concealment of income. It was established that the disputed sum was not the firm's income during the relevant year, leading to the deletion of the penalty. en-us Thu, 01 Jul 1982 00:00:00 +0530 Sat, 12 Feb 2011 14:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65133 The Tribunal allowed the appeal, ruling in favor of the assessee and deleting the penalty imposed for the alleged concealment of income. The Tribunal found that the discrepancy in dates was due to a lack of proficiency in English on the part of the individual involved, and not indicative of concealment of income. It was established that the disputed sum was not the firm's income during the relevant year, leading to the deletion of the penalty. Case-Laws Income Tax Thu, 01 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65133