https://www.taxtmi.com/caselaws?id=358686 The appeal by the Revenue against the Commissioner of Income Tax (Appeals) for the assessment year 2009-10 focused on the justification of allowing the appeal based on undisclosed income derivation and specific questioning by the authorized officer. The Commissioner of Income Tax (Appeals) emphasized the importance of specific questioning and substantiation of undisclosed income, leading to the deletion of the penalty imposed on the appellant under Section 271AAA. The reliance on the decision of the Honorable Nagpur Tribunal and the differentiation between Section 271(l)(c) and Section 271AAA were crucial in the case, with the Tribunal upholding the Commissioner's decision based on substantial compliance by the appellant. en-us Fri, 13 Apr 2018 00:00:00 +0530 Tue, 17 Apr 2018 06:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358686 The appeal by the Revenue against the Commissioner of Income Tax (Appeals) for the assessment year 2009-10 focused on the justification of allowing the appeal based on undisclosed income derivation and specific questioning by the authorized officer. The Commissioner of Income Tax (Appeals) emphasized the importance of specific questioning and substantiation of undisclosed income, leading to the deletion of the penalty imposed on the appellant under Section 271AAA. The reliance on the decision of the Honorable Nagpur Tribunal and the differentiation between Section 271(l)(c) and Section 271AAA were crucial in the case, with the Tribunal upholding the Commissioner's decision based on substantial compliance by the appellant. Case-Laws Income Tax Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358686