https://www.taxtmi.com/caselaws?id=10139 The High Court held that the hospital proprietor was not liable to pay a penalty under section 271(1)(c) for the estimated addition of Rs. 51,515 for the assessment year 1984-85. The Court found that there was no evidence of concealment or willful evasion regarding the delivery charges, accepting the explanation that the charges were not realized in many cases. Therefore, the Court ruled in favor of the appellant, setting aside the Tribunal's decision and determining that the penalty was not justified in this case. en-us Mon, 04 Oct 2004 00:00:00 +0530 Wed, 08 Jul 2009 07:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10139 The High Court held that the hospital proprietor was not liable to pay a penalty under section 271(1)(c) for the estimated addition of Rs. 51,515 for the assessment year 1984-85. The Court found that there was no evidence of concealment or willful evasion regarding the delivery charges, accepting the explanation that the charges were not realized in many cases. Therefore, the Court ruled in favor of the appellant, setting aside the Tribunal's decision and determining that the penalty was not justified in this case. Case-Laws Income Tax Mon, 04 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10139