If AO assume concealment without considering the actual payments made in the subsequent years, such attempt would be premature

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 1

Please become a Premium member. If you are already a Premium member, login here to access the full content.