https://www.taxtmi.com/caselaws?id=384000 The Tribunal allowed the appeals, deleting penalties imposed under section 271(1)(c) of the Income Tax Act for discrepancies in income declared in returns filed under sections 139 and 153A. The decision was based on the lack of incriminating documents supporting the undisclosed income, rendering the penalties invalid. en-us Tue, 25 Jun 2019 00:00:00 +0530 Sun, 04 Aug 2019 16:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384000 The Tribunal allowed the appeals, deleting penalties imposed under section 271(1)(c) of the Income Tax Act for discrepancies in income declared in returns filed under sections 139 and 153A. The decision was based on the lack of incriminating documents supporting the undisclosed income, rendering the penalties invalid. Case-Laws Income Tax Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384000