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2016 (4) TMI 1152 - SUPREME COURT

2016 (4) TMI 1152 - SUPREME COURT - TMI - 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 - 2014 (12) TMI 481 - DELHI HIGH COURT - The contention of the assessee cannot be accepted that all claims howsoever untenable, once certified by a Chartered Accountant or the Directors of the company, canno .....

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