Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)
239 ITR 914 (Mad) of income where the assessee surrendered certain amount to assessment because it was unable to substantiate its claims with necessary vouchers 4 SupremeCourt Hindustan has held that there would be no s. 271 (l)(c) Steel Ltd vs State Of Orissa penalty for a "bona fide/ inadvertent/ human on 4 August, 1969 error" Equivalent citations