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Case Law Details

Case Name : Raj Kumar Agarwal HUF Vs ACIT (ITAT Kolkata)
Related Assessment Year : 2013-14
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Raj Kumar Agarwal HUF Vs ACIT (ITAT Kolkata)

In the case of Raj Kumar Agarwal HUF Vs. ACIT (ITAT Kolkata), the assessee filed an appeal against the penalty order under Section 271(1)(c) of the Income Tax Act, 1961, for the assessment year 2013-14. The penalty was levied for an amount of Rs. 14,48,660, which the assessee contested, arguing that the additional income was voluntarily disclosed before receiving any reasons for the assessment. The assessee also maintained that the explanation provided was bona fide and that no penalty should have been levied. The case went thro

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