https://www.taxtmi.com/caselaws?id=379824 The High Court upheld the decisions of the lower authorities regarding penalty proceedings under Section 271(1)(c) of the Income Tax Act for inaccurate income particulars. The appeal filed in paper form was dismissed due to mandatory e-filing requirements, and subsequent non-prosecution led to the dismissal of the appeal by the Income Tax Appellate Tribunal. The Court emphasized the importance of compliance with procedural requirements and active participation in legal proceedings, ultimately finding no substantial question of law for consideration. en-us Mon, 15 Apr 2019 00:00:00 +0530 Tue, 07 May 2019 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379824 The High Court upheld the decisions of the lower authorities regarding penalty proceedings under Section 271(1)(c) of the Income Tax Act for inaccurate income particulars. The appeal filed in paper form was dismissed due to mandatory e-filing requirements, and subsequent non-prosecution led to the dismissal of the appeal by the Income Tax Appellate Tribunal. The Court emphasized the importance of compliance with procedural requirements and active participation in legal proceedings, ultimately finding no substantial question of law for consideration. Case-Laws Income Tax Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379824