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If AO assume concealment without considering the actual payments made in the subsequent years, such attempt would be premature
Case Law Details
- Case Name
- Surrel Enterprise Pvt. Ltd. Vs. ACIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- ITAT Ahmedabad
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RELEVANT PARAGRAPH
We have heard both the sides in detail. Thrust given by the C1T(A) on the mens rea reflected in the conduct of the assessee does not survive with usual force, since the judgment of the Hon’ble Supreme Court in the case of Union of India & Others Vs. Dharmendra Textiles Processors & Ors., 306 1TR 277. The Supreme Court has held in the said case that wilful concealment is not essential for attracting civil liability of penalty under Section 271(1 )(c) of the Act. The other side of the coin is that penally cannot be imposed on an assessee only on the ground of men...
