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No Penalty on additions made on estimation basis without evidencing concealment of income
Case Law Details
- Case Name
- Income-tax Officer Vs Sukhamrit Singh (ITAT Amritsar)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005-06
- Courts
- All ITAT, ITAT Amritsar
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ITAT AMRITSAR BENCH
Income-tax Officer
Versus
Sukhamrit Singh
IT Appeal No.451 (Asr) of 2011
[ASSESSMENT YEAR 2005-06]
Date of Pronouncement – 05.09.2012
ORDER
1. The Revenue has filed the present appeal against the impugned order of the Commissioner of Income-tax (Appeals), Amritsar, dated May 31, 2011 for the assessment year 2005-06.
2. The facts relating to the issue in dispute are that the assessee is an individual and filed his return of income on October 31, 2005 declaring income at Rs. 1,57,120 and agricultural income at Rs. 80,000. The Assessing Officer processed the return of i...
