SMT. SUMAN LAKHANI,NEW DELHI vs. ACIT, FARIDABAD

In the result, the penalty amounting to Rs

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

section 271(l)(c). Therefore, it is obvious that it must be shown that the conditions u/s 271(l)(c) must exist before the penalty is imposed. There can be no dispute that everything would depend upon the return filed because that is the only document where the assessee can furnish the particulars of his income. When such particulars

M/S. SPAZE TOWERS PVT. LTD.,GURGAON vs. DCIT, FARIDABAD