2019 (4) TMI 1992

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..... enged the judgment and order of the Tribunal whereby the Tribunal has dismissed the Appeal imposing penalty. Learned counsel for the appellant referring to the recording in the assessment order with the hand written contended that the Assessing Officer has initiated a proceeding only under Section 271(1)(c) of the Income Tax Act, 1961 and notice came to be issued was in printed form wherein it ha .....

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..... ann.com152 (SC), paragraphs 12 & 13 and in Jivanlal and Sons v. Assistant Commissioner of Income-tax reported in [2019] 103 taxmann.com208(sc). Taking into consideration the evidence on record, this Court finds, there is no specific order whether it was concealment of inaccurate particulars in view of the decisions, vide (2010) 322 ITR 158 (SC) and [2013] 359 ITR 565 (Karn), the issue is required .....

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