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M/s Prime Mercantile Pvt. Ltd. Versus Income Tax Officer, Ward-14 (4) , New Delhi

Levy of penalty under section 271(1)(c) - appellant tendered an explanation saying that the additions were as a result of bona fide mistaken occurred at the time of preparation of return of income - Held that - We are of the considered opinion that the appellant had no intention of concealing the particular of the claim made, having regard to the fact that full disclosure was made of the items written off in the schedule XI financial statement, and the appellant on its own before the detection o....... + More

 

 

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M/s Prime Mercantile Pvt. Ltd. Versus Income Tax Officer, Ward-14 (4) , New Delhi

 

 

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