Case Law Details
Case Name : Rahul Shamrao Mahajan Vs ACIT (ITAT Pune)
Related Assessment Year : 2014-15 & 2017-18
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Rahul Shamrao Mahajan Vs ACIT (ITAT Pune)
ITAT Pune held that penalty u/s 271(1)(c) of the Income Tax Act duly leviable in case the additional income is disclosed in ITR filed u/s 153A and such additional income is originated out of seized material.
Facts- The appellant for AY 2014-15 has set-up case alleging that the penalty u/s 271(1)(c) of the Income Tax Act is not attracted for the income voluntarily disclosed by him u/s 153A of the Act and which was accepted by the department without any variatio
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