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Surrender after detection of incriminating material with regard to income so surrendered is not voluntary
Case Law Details
- Case Name
- Ajay Jain Vs A.C.I.T. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007- 08
- Courts
- All ITAT, ITAT Delhi
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ITAT DELHI BENCH ‘A’
Ajay Jain
versus
Assistant Commissioner of Income-tax
IT APPEAL NO. 918 (DELHI) OF 2012
[ASSESSMENT YEAR 2007-08]
OCTOBER 1, 2012
ORDER
A. N. Pahuja, Accountant Member
This appeal filed on February 24, 2012, by the assessee against an order, dated February 13, 2012, of the learned Commissioner of Income-tax (Appeals)-XXIV, New Delhi, raises the following grounds :
“1. That under the facts and circumstances, the lower authorities erred in law and on merits in levying and sustaining penalty of Rs. 48,413, Rs. 45,073 under section 271(1)(c) of the Income-ta...
