https://www.taxtmi.com/caselaws?id=25875 The court directed the Income-tax Appellate Tribunal to reconsider the appeal, emphasizing the importance of considering the Explanation to section 271(1)(c) and evaluating the evidence to determine if the assessee had proven no fraud or neglect led to the incorrect return. The judgment returned the question unanswered and instructed a fresh decision by the Tribunal without any costs awarded. en-us Wed, 04 Mar 1987 00:00:00 +0530 Mon, 01 Feb 2010 14:03:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25875 The court directed the Income-tax Appellate Tribunal to reconsider the appeal, emphasizing the importance of considering the Explanation to section 271(1)(c) and evaluating the evidence to determine if the assessee had proven no fraud or neglect led to the incorrect return. The judgment returned the question unanswered and instructed a fresh decision by the Tribunal without any costs awarded. Case-Laws Income Tax Wed, 04 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25875