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Mere taking of a claim, which is not sustainable in law, will not amount to furnishing inaccurate particulars
Case Law Details
- Case Name
- Assistant Commissioner of Income Tax Vs Shri Jaswinder Singh Ahuja (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05 & 2002-03
- Courts
- All ITAT, ITAT Delhi
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Where there is no finding that any details supplied by the assessee in its return are found to be incorrect or erroneous or false there is no question of inviting the penalty under section 271(1)(c). A mere taking of a claim, which is not sustainable in law, by itself, will not amount to furnishing inaccurate particulars regarding the income of the assessee. Such a claim made in the return cannot amount to furnishing inaccurate particulars.
INCOME TAX APPELLATE TRIBUNAL, DELHI
ITA Nos.3416/Del/2011 & 3417/Del/2011
Assessment Years : 2004-05 & 2002-03
Assistant Commissioner of Income ...
