https://www.taxtmi.com/caselaws?id=327264 The Tribunal upheld the penalty imposed by the Assistant Commissioner of Income Tax under Section 271(1)(c) as the appellant failed to provide sufficient documentary evidence to support their claim that the land was agricultural. The Tribunal found that the reliance on the town planning authority's report was justified and confirmed the decision of the Commissioner of Income Tax (Appeals), dismissing the appellant's appeal. en-us Thu, 24 Mar 2016 00:00:00 +0530 Sat, 07 May 2016 11:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327264 The Tribunal upheld the penalty imposed by the Assistant Commissioner of Income Tax under Section 271(1)(c) as the appellant failed to provide sufficient documentary evidence to support their claim that the land was agricultural. The Tribunal found that the reliance on the town planning authority's report was justified and confirmed the decision of the Commissioner of Income Tax (Appeals), dismissing the appellant's appeal. Case-Laws Income Tax Thu, 24 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327264