Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1999 (11) TMI 52 - HC - Income Tax
Extract:
.......fter detection and it was not intended to bring on record materials which were discovered subsequent to the filing of the return. The inevitable conclusion is that the penalty is imposable and the Tribunal was not justified in cancelling it. Our answer to the question, therefore, is in the negative in favour of the Revenue and against the assessee.