Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1997 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (2) TMI 159 - ITAT BANGALOREExtract: .......n 271(1)(c). On the basis of the facts of the present case, therefore, and taking into consideration the abovementioned 2 decisions of the Madras High Court, we must agree with the CIT(Appeals) that this is not a fit case for levy of penalty for concealment of income. We, therefore, uphold his order. 7. In the result, the departmental appeal fails.
|