https://www.taxtmi.com/highlights?id=21419 Penalty u/s 271(1)(c) - assessee who is described as an illiterate old Halwai who admittedly offered to surrender income for tax which was retracted - revenue failed to prove its case - no penalty - AT en-us Wed, 14 Jan 2015 11:48:01 +0530 Wed, 14 Jan 2015 11:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=21419 Penalty u/s 271(1)(c) - assessee who is described as an illiterate old Halwai who admittedly offered to surrender income for tax which was retracted - revenue failed to prove its case - no penalty - AT Highlights Income Tax Wed, 14 Jan 2015 11:48:01 +0530 https://www.taxtmi.com/highlights?id=21419