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Case Law Details

Case Name : Jayant B Patel HUF Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No.4619/Mum/2018
Date of Judgement/Order : 13/07/2020
Related Assessment Year : 2001-02
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Jayant B Patel HUF Vs DCIT (ITAT Mumbai)

(a) No penalty under Explanation-5 to Section 271(1)(c) of the Act could be levied in respect of undisclosed income found in the course of search but which were duly returned by the assessee in the return filed u/s.153A of the Act together with compliance of other con

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