SHRI YASH PAUL MALHOTRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR
In the result the appeal of the assessee is allowed
ITA 379/ASR/2024[2016-17]Status: DisposedITAT Amritsar13 Aug 2025AY 2016-17
Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh
Section 133ASection 143(3)Section 250Section 271Section 271(1)Section 271(1)(C)Section 271(1)(c)
u/s 271(1)(c) of the Act is attracted with reference to income tax return filed and ultimately assessed. He further submitted that the act of concealment or furnishing of inaccurate particulars will come into play after filing of income tax return and the satisfaction of the AO will be recorded on the basis of comparison between returned income
