https://www.taxtmi.com/caselaws?id=37102 The court held in favor of the assessee on both issues. Regarding non-disclosure of income of the wife and minor sons under section 64, it was determined that the penalty provisions of section 271(1)(c) were not attracted as there was no obligation to include such income in the return. Similarly, estimated additions under "Income from other sources" were deemed not to constitute concealed income, thus not justifying the penalty under section 271(1)(c). The court awarded the assessee hearing fees and costs of Rs. 250. en-us Wed, 07 Nov 1979 00:00:00 +0530 Fri, 26 Mar 2010 13:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37102 The court held in favor of the assessee on both issues. Regarding non-disclosure of income of the wife and minor sons under section 64, it was determined that the penalty provisions of section 271(1)(c) were not attracted as there was no obligation to include such income in the return. Similarly, estimated additions under "Income from other sources" were deemed not to constitute concealed income, thus not justifying the penalty under section 271(1)(c). The court awarded the assessee hearing fees and costs of Rs. 250. Case-Laws Income Tax Wed, 07 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37102