Concealment penalty u/s 271(1)(c) deleted on humanitarian grounds by ITAT
March 3, 2018
Income Tax, ITAT, Judgments
Concealment penalty u/s 271(1)(c) deleted on humanitarian grounds as the assessee had died, his business was closed and his widow was depositing the quantum demand-ITAT ABCAUS Case Law Citation: ABCAUS 2230 (2018) (03) ITAT The appellant assessee was aggrieved by the order of the CIT(A) in confirming the …