Case Law Details
Case Name : Goldstar Finvest Pvt. Ltd. Vs Commissioner of Income Tax (ITAT Mumbai)
Appeal Number : ITA No. 7426/M/2013
Date of Judgement/Order : 28/04/2023
Related Assessment Year : 2002-03
Courts :
All ITAT ITAT Mumbai
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Goldstar Finvest Pvt. Ltd. Vs Commissioner of Income Tax (ITAT Mumbai)
ITAT Mumbai held that penalty u/s 271(1)(c) of the Income Tax Act unsustainable as entire addition is made on estimation basis and at no point of time it is proved that assessee has concealed the particulars
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