Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2011 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 1482 - AT - Income TaxExtract: ....... a excess claim in itself does not invite imposition of penalty u/s 271(1)© because the same cannot amount to furnishing inaccurate particulars. We delete the penalty, so imposed, by the ld. Assessing Officer and confirmed by the ld. CIT(A). Finally, the appeal of the assessee is allowed. Order pronounced in the open Court on 21st April, 2011.
|