Case Law Details
Case Name : S.L. Shiva Raj Vs DCIT (ITAT Hyderabad)
Appeal Number : ITA No. 1002/HYD/2015
Date of Judgement/Order : 30/10/2015
Related Assessment Year : 2002-03
Courts :
All ITAT ITAT Hyderabad
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Brief of the case:
In the case of S.L. Shiva Raj Vs. DCIT Hyderabad Bench of ITAT uphold the penalty order by holding that the penalty is levied with reference to original return of income and not with reference to the assessment made consequent to the disclosure by assessee.
Facts of the case:
- Assessee is a Sales Tax Practitioner and filed ROI for the AY 2002-03 disclosing an income of Rs. 2,99,263/-.
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