https://www.taxtmi.com/caselaws?id=280383 The Tribunal allowed the appeal in ITA No. 2221/Ahd/2015 for A.Y. 2010-11, directing the deletion of the penalty under section 271(1)(c) as the disclosed amount was included in the return before the notice under section 148 was issued. However, in ITA No. 2220/Ahd/2015 for A.Y. 2009-10, the penalty was upheld as the income offered for taxation was not disclosed before the notice under section 148 was received. en-us Tue, 20 Feb 2018 00:00:00 +0530 Fri, 03 May 2019 08:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280383 The Tribunal allowed the appeal in ITA No. 2221/Ahd/2015 for A.Y. 2010-11, directing the deletion of the penalty under section 271(1)(c) as the disclosed amount was included in the return before the notice under section 148 was issued. However, in ITA No. 2220/Ahd/2015 for A.Y. 2009-10, the penalty was upheld as the income offered for taxation was not disclosed before the notice under section 148 was received. Case-Laws Income Tax Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280383