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Case Law Details

Case Name : Dimples Cine Advertising Pvt. Ltd. Vs ACIT Range 9(1), Mumbai (ITAT Mumbai)
Related Assessment Year : 2002-03
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A glance at the provisions of section 271(1)(c) of the Income-tax Act, 1961, suggests that in order to be covered by it, there has to be concealment of the particulars of the income of the assessee. Secondly, the assessee must have furnished inaccurate particulars of his income. The meaning of the word “particulars” used in section 271(1)(c) would embrace the details of the claim made.

Where no information given in the return is found to be incorrect or inaccurate, the assessee cannot be held guilty of furnishing i

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