TMI Blog2010 (11) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... with any guilty intention or not as willful concealment is not an essential ingredient for attracting civil liability as in the matter of prosecution u/s 276C as held in the case of Union of India and others vs Dharmendra Textile Processors and others [2008 (9) TMI 52 - SUPREME COURT]- As revenue fairly states that the matter is covered against the revenue by order of this Co[urt in CIT v. Fateh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Income Tax Act, 1961 even though the penalty was levied in respect of additions which were confirmed by the Ld. CIT(A) as well as the Ld. ITAT itself?" II. "Whether, on the facts and in the circumstances of the case, the Ld. ITAT was right in law in upholding the order of the Ld. CIT(A) in deleting the penalty of Rs.16,00,000/- levied by the Assessing Officer u/s 271(1)(c) of the Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
