Condonation of delay of 264 days - Penalty u/s 271(1)(c) - ...
Delay in Filing Condoned; Penalty u/s 271(1)(c) Challenged for Contradicting Assessee's Conditional Income Admission.
July 26, 2019
Case Laws Income Tax AT
Condonation of delay of 264 days - Penalty u/s 271(1)(c) - assessee has admitted the additional income conditionally and the department has levied the penalty inspite of the conditional offer against the spirit of admission made by the assessee, hence, the assessee's case required to be heard on merits to render the justice - delay condoned
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