Case Law Details
Case Name : Thane District Central Co.-Op. Bank Ltd. Vs ACIT (ITAT Mumbai)
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Thane District Central Co.-Op. Bank Ltd. Vs ACIT (ITAT Mumbai)
Mere making of claim, which was not sustainable in law, by itself, did not amount to furnishing of inaccurate particulars, unless mens rea was established, therefore, levy of penalty under section 271(1)(c) was not justified.
FULL TEXT OF THE ITAT JUDGMENT
The assessee has filed the present appeal against the order of the Commissioner (Appeals)-2, Mumbai, dated 30-7-2015, pertaining to assessment year
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