COMMISSIONER OF INCOME TAX (IT & TP) vs. M/S. DONGFANG ELECTRIC CORPORATION

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 139(1) of the Act. In this case, the assessee had filed return of income u/s 139(1) for the A.Y.2006-07 on 25-11- 2006. But the income in question was not offered in the said return filed u/s 139(1). Accordingly, I am of the considered opinion that this is a fit case for imposition of penalty u/s

PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA vs. SMT. BABITA AGARWAL