https://www.taxtmi.com/caselaws?id=33661 HC upheld the Commissioner (Appeals) and Tribunal, finding penalty under s.271(1)(c) not automatic for concealment or inaccurate particulars and requiring discretionary exercise of power with relevant factors. The Court declined to interfere, concluding the matter was covered by binding SC precedent, and dismissed the appeal for lack of substantial question of law. The application for condonation of delay was also dismissed for failure to show sufficient cause for a 202-day delay. en-us Fri, 13 Mar 2009 00:00:00 +0530 Mon, 10 Nov 2025 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33661 HC upheld the Commissioner (Appeals) and Tribunal, finding penalty under s.271(1)(c) not automatic for concealment or inaccurate particulars and requiring discretionary exercise of power with relevant factors. The Court declined to interfere, concluding the matter was covered by binding SC precedent, and dismissed the appeal for lack of substantial question of law. The application for condonation of delay was also dismissed for failure to show sufficient cause for a 202-day delay. Case-Laws Income Tax Fri, 13 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33661