Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1995 (1) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1995 (1) TMI 4 - SC - Income TaxTribunal having declined to impose a penalty upon the assessee because it had not been established that the assessee had deliberately concealed income or furnished inaccurate particulars, it could not have added to the assessee's total income, for the purposes of section 104 - The provisions of section 104 are quasi-penal in nature and what would apply in regard to a penalty would also apply in regard to these provisions. These were conclusions on the facts - no question of law arise
|