https://www.taxtmi.com/highlights?id=45172 Penalty u/s 271(1)(c) - additional income was declared in survey u/s 133A - date of filing of return u/s 139(1) had not expired - The fact of “concealment of income” and “furnishing of inaccurate particulars of income” can be established only with reference to the income declared in the return of income - If income declared is accepted, no penalty levied u/s 271(1)(c). en-us Fri, 15 Mar 2019 08:26:58 +0530 Fri, 15 Mar 2019 07:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45172 Penalty u/s 271(1)(c) - additional income was declared in survey u/s 133A - date of filing of return u/s 139(1) had not expired - The fact of “concealment of income” and “furnishing of inaccurate particulars of income” can be established only with reference to the income declared in the return of income - If income declared is accepted, no penalty levied u/s 271(1)(c). Highlights Income Tax Fri, 15 Mar 2019 08:26:58 +0530 https://www.taxtmi.com/highlights?id=45172