Case Law Details
Case Name : Twin Star Jupiter Co-op. Hsg. Soc. Ltd. Vs ITO (ITAT Mumbai)
Related Assessment Year : 1999- 2000
Courts :
All ITAT ITAT Mumbai
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RELEVANT PARAGRAPH
9. Part A of the Explanation to section 271(1)(c) provides that if assessee fails to offer an explanation or offers and explanation which is found by the Assessing Officer or the Commissioner (Appeals) or the Commissioner to be false. This explanation can therefore, be applied only where the assessee has either not offered any Explanation or where he has offered any Explanation, the same found to be false by
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