Case Law Details
Case Name : Robbs Traders & Finance Pvt. Ltd. Vs Assessing Officer (ITAT Kolkata)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Kolkata
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Robbs Traders & Finance Pvt. Ltd. Vs Assessing Officer (ITAT Kolkata)
ITAT Kolkata held that as assessee has provided the explanation with documentary evidence and such documents have not been held as false either by AO during assessment proceedings or during penalty proceedings. Hence, penalty u/s. 271(1)(c) not leviable.
Facts- The assessee-company has filed its return of income electronically on declaring total income of Rs.1,06,120/-. AO thereafter received informa
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