TMI BlogPenalty u/s 271(1)(C) - reopening of assessment u/s 147 after filing of revised return - Revised return...Penalty u/s 271(1)(C) - reopening of assessment u/s 147 after filing of revised return - Revised return was not filed in response to notice issued u/s.148 and therefore, the assessee cannot be held liable for furnishing in accurate particulars of income or for concealment of income as the income stands offered to tax in the revised return of income - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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