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N.G. Technologies (In Liquidation) Versus Commissioner of Income-tax

2016 (4) TMI 1152 - SUPREME COURT

Levy of penalty as per Explanation-I Section 271(1)(c) - Company has gone into liquidation and the Official Liquidator has been appointed - Whether the assessee has been able to show that his conduct was bona fide Held that:- HC order confirmed - 2 .....

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eedings - most of the income tax returns are accepted without scrutiny or regular assessment and self-compliance of tax provisions - the assessee had not filed revised return voluntarily, but had filed the revised return after the AO confronted the a .....

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