Sponsored
    Follow Us:

Case Law Details

Case Name : ITO Vs. Sri T.Biswanath Patro (ITAT Cuttack)
Related Assessment Year : 2012-2013
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

ITO Vs. Sri T.Biswanath Patro (ITAT Cuttack)

The penalty provisions of section 271 (1)(c) of the Act are attracted where the assessee has concealed the particulars of income or furnished inaccurate particulars of such income. It is also a well-accepted proposition that the aforesaid two limbs of section 271(1)(c) of the Act carry different meanings. Therefore, it was imperative for the Assessing Officer to strike- off the irrelevant limb so as to make the assessee aware as to what is the charge made against

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31