Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.2909/िद"ी/2019(िन.व. 2011-12) Unitech Hospitality Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8460-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2912/िद"ी/2019(िन.व. 2013-14) Unitech Acacia Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-9453-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2913/िद"ी/2019(िन.व. 2013-14) Unitech Hi-Tech Developers Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8064-B बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 (Ays 2011-12 & 2013-14)

161 Taxman 340 has held that the expression ‘concealment of income’ and ‘furnishing inaccurate particulars’ carry different connotations. The Hon’ble Bombay High Court in the case of CIT vs. Samson Perinchery, 392 ITR 4 has held that penalty initiated on one limb and levied on the other limb of section 271(1)(c) of the Act is unsustainable