https://www.taxtmi.com/highlights?id=46144 Penalty u/s 271(1)(c) - survey u/s 133A was carried out much prior of date of filing of return u/s 139(1) - amount admitted in survey has offered in return - When the due date for filing return of income was not expired, then how the AO could infer that the assessee would not disclose the income in its return - penalty deleted en-us Sat, 27 Apr 2019 06:38:45 +0530 Sat, 27 Apr 2019 06:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46144 Penalty u/s 271(1)(c) - survey u/s 133A was carried out much prior of date of filing of return u/s 139(1) - amount admitted in survey has offered in return - When the due date for filing return of income was not expired, then how the AO could infer that the assessee would not disclose the income in its return - penalty deleted Highlights Income Tax Sat, 27 Apr 2019 06:38:45 +0530 https://www.taxtmi.com/highlights?id=46144