Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1991 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (11) TMI 102 - ITAT CALCUTTA-AExtract: .......ome in respect of which particulars had been concealed within the meaning of Explanation 1 to section 271(1)(c) of the Act. We, therefore, accept the contentions of the learned Chartered Accountant for the appellant and cancel the penalties levied in both the years which shall be refunded, if already paid. 16. In the result, the appeals are allowed
|