https://www.taxtmi.com/caselaws?id=180052 Deliberate concealment in an income-tax return continued to attract penalty under section 28(1)(c) of the Indian Income-tax Act, 1922, because a later disclosure did not erase the original concealment where the facts had already been discovered by the Income-tax Officer. The contention that the penalty notice was invalid also failed, as section 28(3) required only a reasonable opportunity of being heard, and a notice allowing either personal appearance or a written explanation satisfied that requirement. The penalty proceedings were therefore upheld and the concealment penalties sustained. en-us Wed, 01 Aug 1956 00:00:00 +0530 Tue, 15 Mar 2016 18:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180052 Deliberate concealment in an income-tax return continued to attract penalty under section 28(1)(c) of the Indian Income-tax Act, 1922, because a later disclosure did not erase the original concealment where the facts had already been discovered by the Income-tax Officer. The contention that the penalty notice was invalid also failed, as section 28(3) required only a reasonable opportunity of being heard, and a notice allowing either personal appearance or a written explanation satisfied that requirement. The penalty proceedings were therefore upheld and the concealment penalties sustained. Case-Laws Income Tax Wed, 01 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180052