https://www.taxtmi.com/caselaws?id=20524 The court upheld the Tribunal's decision that the assessee failed to establish the omission of a specific amount in receipts was accidental. The failure to produce the bank account during assessment did not affect the penalty liability as the account later confirmed the undisclosed amount. The court found the Tribunal had jurisdiction to request the bank account not previously on record, as it was relevant evidence. Ultimately, the petition was dismissed as no question of law arose, with no costs awarded. en-us Wed, 19 Aug 1992 00:00:00 +0530 Sat, 14 Nov 2009 14:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20524 The court upheld the Tribunal's decision that the assessee failed to establish the omission of a specific amount in receipts was accidental. The failure to produce the bank account during assessment did not affect the penalty liability as the account later confirmed the undisclosed amount. The court found the Tribunal had jurisdiction to request the bank account not previously on record, as it was relevant evidence. Ultimately, the petition was dismissed as no question of law arose, with no costs awarded. Case-Laws Income Tax Wed, 19 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20524