TaxTMI 
TaxTMI 
2026 (9) TMI 1247
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.... * In this case, hearing was scheduled on 13.01.2026, Mr. Mahesh Pagare requested for adjournment. Accordingly, case was adjourned to 29.01.2026. * On 29.01.2026 again Ld. AR requested for adjournment. Accordingly case was adjourned to 07.04.2026. * On 07.04.2026 no one appeared on behalf of the assessee. Accordingly was adjourned to 13.05.2026. * On 13.05.2026 Mr. Mahesh Pagare requested for adjournment and the case was adjourned to 18.05.2026. * On 18.05.2026 the Ld. AR requested for adjournment and case was adjourned to 27.07.2026. * On 27.07.2026 none appeared for assessee and the case was adjourned to 01.09.2026. * On 01.09.2026 none appeared on behalf of the assessee. 2.....
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.... u/s 271(1)(c) of the Act. Aggrieved by the penalty order, the assessee filed appeal before the Ld. CIT(A), who confirmed the penalty. The relevant paragraph of the Ld. CIT(A)'s order is reproduced here as under : "4. I have carefully considered the facts of the case and the submissions of the appellant. Assessee is an employee of a Bosch Limited. In the original return of income, he had reported correct income and claimed only those deductions which were legally admissible. However, subsequently, under the influence of Sh Kishore Rajendra Patil his return was revised, bogus deductions were intentionally claimed which resulted in refund to the assessee. This fact is not denied by the assessee. In his notes, assessee admits to the w....
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....t assessee had conceal the income and AO rightly levied penalty u/s 271(1)(c) of the Act. 5. In this context, we find support from the decision of Hon'ble Bombay High Court in the case of Jyoti Laxman Konkar Vs. CIT (2007) 292 ITR 163 (Bombay) held as under : Quote, "In our view, the Assessing Officer as well as the Income-tax Appellate Tribunal having come to the conclusion that the assessee had filed the initial return dishonestly with a view to conceal the income and the revised return was filed out of compulsion, i.e., after having found that the assessee had concealed the income and filed a false return with a view to avoid tax liability, in our view, no substantial question/s of law arises in this case either in the manner....