https://www.taxtmi.com/caselaws?id=383306 The High Court dismissed the Appeals challenging penalties for late tax return filing under Section 132 of the Income Tax Act, as no specific charges of concealment or inaccurate particulars were made. The Court upheld the Tribunal's decision, citing the necessity of indicating the specific limb invoked for penalty proceedings under Section 271(1)(c). The Appeals were deemed lacking in substantial legal questions and were therefore rejected due to the absence of merit in contesting penalties without specific charges. en-us Tue, 18 Jun 2019 00:00:00 +0530 Mon, 17 May 2021 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383306 The High Court dismissed the Appeals challenging penalties for late tax return filing under Section 132 of the Income Tax Act, as no specific charges of concealment or inaccurate particulars were made. The Court upheld the Tribunal's decision, citing the necessity of indicating the specific limb invoked for penalty proceedings under Section 271(1)(c). The Appeals were deemed lacking in substantial legal questions and were therefore rejected due to the absence of merit in contesting penalties without specific charges. Case-Laws Income Tax Tue, 18 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383306