Filing returns without full particulars fell within the mischief of section 271(1)(c)

HIGH COURT OF DELHI Commissioner of Income-tax v. Smt. Meera Devi IT APPEAL NOS. 995, 997, 1217, 1219 TO 1221, 1231 & 1233 OF 2010 AUGUST 23, 2012 ORDER S. Ravindra Bhat, J. This judgment will dispose of 8 appeals which involve appreciation of common questions of fact and similar questions of law. 2. The question of law framed in respect of ITA 1217/2010, 1219/2010, 1221/2010, 1231/2010 and 1233/2010 reads as follows : “Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal can uphold the penalty by invoking the main provision of ...