THE COMMISSIONER OF INCOME TAX GULBARGA vs. M/S MANJUNATHA COTTON AND GINNING FACTORY

The appeals are dismissed

Bench: ARAVIND KUMAR,N.KUMAR

6 to this sub- section. The provisions contained in clause (c) of sub-section (1) of section 271 lay down the conditions precedent for the Assessing Officer or other concerned authority assuming jurisdiction to initiate penalty proceedings for concealment of income. The concealment referred to in this ‘clause’ is a concealment from the Assessing Officer. The basis on which penalty

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar