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Penalty for concealment can be levied if assessee acted in contumacious manner
Case Law Details
- Case Name
- Commissioner of Income-tax Vs B. Venkatesam (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
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HIGH COURT OF ANDHRA PRADESH
Commissioner of Income-tax
Versus
B. Venkatesam
ITT Appeal Nos. 13, 14, 41 & 83 of 2000
DECEMBER 1, 2011
JUDGMENT
Madan B. Lokur, CJ.
In these appeals under section 260A of the Income-tax Act, 1961 (for short “the Act”), which arise out of a common order passed by the Income-tax Appellate Tribunal (hereinafter referred to as “the Tribunal”), Hyderabad, the following substantial question of law has been framed for consideration :
“Whether, in the facts and in the circumstances of the case, the Appellate Tribunal i...
