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COMMISSIONER OF INCOME TAX, CENTRAL-I, KOLKATA Versus SHRI SAMIT ROY

2015 (9) TMI 1395 - CALCUTTA HIGH COURT

Penalty under section 271(1)(c) - whether amounts disclosing after search, which was not previously offered to tax is not a concealment on the part of the respondent/assessee ? - Held that:- The manner in which the income was derived has also been di .....

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the order of penalty passed by AO. See Commissioner of Income-Tax, Central-I, Kolkata vs. Amardeep Singh Dhanjal [2013 (2) TMI 291 - CALCUTTA HIGH COURT ] and Commissioner of Income Tax, Central-III, Kolkata vs. Brijendra Gupta [2015 (7) TMI 451 - C .....

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07 was admitted on the following substantial questions of law: (a) WHETHER on the facts and in the circumstances of the case the Income Tax Appellate Tribunal erred in law in upholding the order of Commissioner of Income Tax (Appeal) holding their am .....

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ding the order of Commissioner of Income Tax (Appeal) holding the Assessing Officer was not justified in levy penalty under section 271(1)(c) of the Income Tax Act, 1961 for the Assessment Years 2003-04 to 2005-06? It is submitted by Mr. N. K. Poddar .....

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