https://www.taxtmi.com/caselaws?id=191180 Penalty for concealment under Section 271(1)(c) was not attracted because the returned income and the assessed income were both nil. On those admitted facts, no case was made out for levy of penalty, and the proposed challenge did not raise any substantial question of law. The appeal therefore failed at the admission stage. en-us Thu, 27 Jul 2006 00:00:00 +0530 Thu, 23 Mar 2017 15:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191180 Penalty for concealment under Section 271(1)(c) was not attracted because the returned income and the assessed income were both nil. On those admitted facts, no case was made out for levy of penalty, and the proposed challenge did not raise any substantial question of law. The appeal therefore failed at the admission stage. Case-Laws Income Tax Thu, 27 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191180