Snita Transport Pvt. Ltd. v. Assistant Commissioner of Income Tax
42 Taxmann.com 54High Court2014#2607 most cited
What is Snita Transport Pvt. Ltd. v. Assistant Commissioner of Income Tax authority for?
Penalty under Section 271(1)(c) for concealment of income or furnishing inaccurate particulars is justified where an assessee discloses additional income after a departmental survey operation has detected irregularities, such as bogus expenditure, compelling the disclosure.
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.
Also referred to as
Snita Transport Pvt. Ltd. v. ACIT · Section 271(1)(c) penalty · concealment of income · furnishing inaccurate particulars · disclosure after survey · revised return after detection · Section 133A survey · justification of penalty
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Issues it is cited on
Judgments citing Snita Transport Pvt. Ltd. v. Assistant Commissioner of Income Tax
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