VINOD (RATAN) SUHALKA,UDAIPUR vs. ACIT, CENTRAL CIRCLE-1, UDAIPUR
In the result, the appeals of the assessee are allowed
ITA 241/JODH/2019[2007-08]Status: PendingITAT Jodhpur05 Jan 2023AY 2007-08
Bench: Shri B. R. Baskaran & Shri Sandeep Gosain
Section 132Section 132(4)Section 153ASection 271(1)(c)
292 ITR 11/161 Taxman 340 [relied upon in Manjunath Cotton &
Ginning Factory (supra)] - wherein it is observed that concealment of income and furnishing of inaccurate particulars of income in Section 271(1)(c) of the Act, carry different meanings/connotations. Therefore, the satisfaction of the Assessing
Officer with regard to only one of the two breaches mentioned under Section
