https://www.taxtmi.com/caselaws?id=238332 The High Court dismissed the Department's appeal, ruling in favor of the assessee and sustaining the order passed by the appellate authority. The Court found no concealment on the part of the assessee and held that the penalty under Section 271(1)(c) was not applicable in this case, based on the furnished facts and relevant case laws cited. en-us Tue, 08 Oct 2013 00:00:00 +0530 Mon, 21 Oct 2013 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238332 The High Court dismissed the Department's appeal, ruling in favor of the assessee and sustaining the order passed by the appellate authority. The Court found no concealment on the part of the assessee and held that the penalty under Section 271(1)(c) was not applicable in this case, based on the furnished facts and relevant case laws cited. Case-Laws Income Tax Tue, 08 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238332