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If Income not disclosed then Assessee is liable for levy of concealment penalty u/s. 271(1)(c)
Case Law Details
- Case Name
- Prithvi Pal Bindra Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Delhi
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CASE LAWS DETAILS
DECIDED BY: ITAT, DELHI BENCH `F’: NEW DELHI,
IN THE CASE OF: Prithvi Pal Bindra Vs ACIT, Appeal No: ITA No. 4477 & 4478/Del/2009, DECIDED ON: February 5 2010
RELEVANT PARAGRAPH
14. We have carefully considered the rival submissions in the light of the material placed before us. The reply of the assessee in response to show cause notice against levy of concealment penalty have already been reproduced in para 5 of this order. The relevant portion of statutory provisions regulating levy of concealment penalty are reproduced below for the sake of convenience: –
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