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1978 (4) TMI 2 - KARNATAKA HIGH COURT
Penalty proceedings under section 271(1)(c) - assessee had concealed the particulars of certain income - Whether the amendment to section 271(1)(c), which is effective from April 1, 1968, is applicable in this case for assessment year 1965-66 by virtue of the fact that the return of income was filed after April 1, 1968 - held that Law as on the date of satisfaction of assessing authority or as on the date of the order of penalty is not relevant.