Tag: Income Tax

No Penalty 271(1)(c) if income offered u/s 132(2) is accepted by Assessing Officer u/s 153A and assessed

INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA I.T.A. No. 622/KOL/ 2008 Assessment Year: 2003-2004 Smt. Sarita Mohta……Appellant vs. Deputy Commissioner of Income Tax……..Respondent Date of Order: 04-03-2016 ORDER Per Shri P.M. Jagtap :- This appeal filed by the assessee is directed against the order of the ld. Commissioner …