https://www.taxtmi.com/caselaws?id=165066 Under the pre-amendment text of section 36(2)(c), penalty was confined to concealment of particulars or knowingly furnishing inaccurate particulars, and Explanation (2) could not expand that statutory basis. The appellate authority was not empowered under section 55(6) to initiate a fresh penalty for the first time in appeal. The deeming provision for failure to furnish returns by the prescribed date also did not apply where returns had in fact been filed and taken on record, even if some were delayed. The later amendment altered the language materially, but the earlier text governed the proceedings discussed. en-us Thu, 01 Apr 2010 00:00:00 +0530 Mon, 13 Oct 2014 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165066 Under the pre-amendment text of section 36(2)(c), penalty was confined to concealment of particulars or knowingly furnishing inaccurate particulars, and Explanation (2) could not expand that statutory basis. The appellate authority was not empowered under section 55(6) to initiate a fresh penalty for the first time in appeal. The deeming provision for failure to furnish returns by the prescribed date also did not apply where returns had in fact been filed and taken on record, even if some were delayed. The later amendment altered the language materially, but the earlier text governed the proceedings discussed. Case-Laws VAT and Sales Tax Thu, 01 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165066