https://www.taxtmi.com/caselaws?id=278333 The High Court directed the Appellate Commissioner to consider the appeal filed by a partner of a partnership firm independently. The Tribunal upheld the Commissioner's decision regarding undisclosed income, taking into account advance-tax payment and disclosed income. Regarding the penalty appeal, the Tribunal set aside the Commissioner's order and remitted the issue for reconsideration in light of the Second Proviso to section 158BFA(2) due to no deliberate concealment of income found during a search operation. en-us Fri, 06 Jan 2012 00:00:00 +0530 Fri, 25 Jan 2019 16:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278333 The High Court directed the Appellate Commissioner to consider the appeal filed by a partner of a partnership firm independently. The Tribunal upheld the Commissioner's decision regarding undisclosed income, taking into account advance-tax payment and disclosed income. Regarding the penalty appeal, the Tribunal set aside the Commissioner's order and remitted the issue for reconsideration in light of the Second Proviso to section 158BFA(2) due to no deliberate concealment of income found during a search operation. Case-Laws Income Tax Fri, 06 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278333