Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2013-14
u/s 271(1)(c) of I.T.Act: 1. Union of India v. Dharamendra Textile Processors T(2007) 295 ITR 2441 AS RELIED UPON BY THE AO IN THE PENALTY ORDER where Hon'ble Supreme Court held that Penalty under section 271(1)(c) is a civil liability for which willful concealment is not an essential ingredient for attracting the civil liability