Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1991 (3) TMI 187 - AT - Income Tax
Extract:
.......o effect as aforesaid, and it would not be a relevant consideration in determining the conceal ment or of furnishing of inaccurate particulars thereof by him. 17. In the result, the penalties levied and sustained by the revenue authorities for the years under consideration under section 271(1)(c) of the Act are cancelled and the appeals are allowed