Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2012 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (8) TMI 117 - HC - Income TaxPenalty under Section 271 (1) (c) of the Act – Held that:- Record indicate the tampering of record on the part of the assessee - refund was only as a result of the manipulation by the assessee and the assessee has not paid any tax. It is precisely because of the refund, the problem arose for the assessee and concealment was detected by scrutiny – against assessee
|