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1993 (3) TMI 174 - ITAT JAIPUR
Extract:
.......umstances of this case the assessee cannot be said to have either concealed the particulars of his income or to have filed inaccurate particulars of his income which would render him liable for penalty under s. 271(1)(c). The penalty imposed by the Assessing Officer is, therefore, directed to be deleted. 14. Appeal filed by the assessee is allowed.