https://www.taxtmi.com/highlights?id=44478 Penalty u/s 271(1)(c) - disclosure of income during survey - had it been the intention of the appellant to disclose the income voluntarily then the assessee would have disclosed the same by filing the revised return before survey which proves inaccurate particulars were filed in order to conceal the income in the original return of income - levy of penalty confirmed. en-us Wed, 13 Feb 2019 15:43:38 +0530 Wed, 13 Feb 2019 15:43:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44478 Penalty u/s 271(1)(c) - disclosure of income during survey - had it been the intention of the appellant to disclose the income voluntarily then the assessee would have disclosed the same by filing the revised return before survey which proves inaccurate particulars were filed in order to conceal the income in the original return of income - levy of penalty confirmed. Highlights Income Tax Wed, 13 Feb 2019 15:43:38 +0530 https://www.taxtmi.com/highlights?id=44478