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2014 (12) TMI 1180 - ITAT MUMBAILevy of penalty u/s. 271(1)(c) - gifts received - revenue is aggrieved by the deletion of the penalty in respect of Long Term Capital Gains offered by the assessee for tax as income from other sources pursuant to survey action u/s. 133A of the Act - Held that:- The facts in issue are identical to the facts in issue in the case of Mrs. Rashila R Oswal [2014 (12) TMI 1178 - ITAT MUMBAI] for A.Y. 2005- 06. For our detailed reason given in the appeal of Mrs. Rashila R. Oswal and on findings the facts in issues in these appeals to be identical, the appeal filed by the assessee is dismissed and the appeal filed by the Revenue is also dismissed.
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