The Commissioner of Income Tax And Another Versus Sunil Chand Gupta - Income Tax - Case Laws

The Commissioner of Income Tax And Another Versus Sunil Chand Gupta - Income Tax - ALLAHABAD HIGH COURT - HC - Penalty u/s 271(1)(c) Held that - Following CIT vs. Suresh Chand Mittal 2001 (6) TMI 63 - SUPREME Court - The return of income filed in response to notice under section 148 the assessee has already declared the income sought to be taxed - It does not amount to concealment of particulars of income. When the income itself is declared, there is no concealment about it - Even though in ................................... Income Tax - Case Laws