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2022 (5) TMI 623 - AT - Income TaxLevy of penalty u/s 271(1)(c) - whether for furnishing of inaccurate particulars of income or concealment of income? - deduction u/s 35(1)(ii) has been disallowed by the Assessing Officer after due inquiry from the person who has issued certificate u/s 35(1)(ii) of the Act and said inquiry was duly confronted to the assessee - HELD THAT:- The contention of the Ld. counsel of the assessee that no inaccurate particulars has been filed by the assessee are rejected being devoid of merit. Accordingly, we do not find any error in the order of Ld. CIT(A) and uphold the penalty sustained. Appeal of assessee dismissed.
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