Prasanna Dugar v. CIT
70 Taxmann.com 175Supreme Court of India2016#2371 most cited
What is Prasanna Dugar v. CIT authority for?
Penalty under section 271(1)(c) can be levied even if the assessee voluntarily discloses income after detection by the department or subsequent to a search, especially when the explanation provided is not bona fide or cannot be substantiated.
49
judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.
Also referred to as
Prasanna Dugar v. CIT · penalty u/s 271(1)(c) · furnishing inaccurate particulars · concealment of income · bona fide mistake · statement under section 132(4) · voluntary disclosure after search · unsubstantiated explanation · Explanation 5A to section 271(1)(c)
Also reported as
373 ITR 681
