THE COMMIR.OF INCOME-TAX A.P.-II.HYD. vs. MOHD.SIDDIQ PROP.M/S.HUMA ATCHANDRADIO.
In the result, Question No
ITTA/52/2001HC Telangana04 Jul 2013
For Respondent: Sri S.R. Ashok
Section 271(2)
1) Whether on the facts and in the circumstances of the
case, the Tribunal is justified in upholding the levy of
maximum penalty under Section 271(2) of the Income
Tax Act, 1961 on account of the issue relating to
concealment of refundable empty bottle deposit and the
Tribunal’s findings are vitiated by non-consideration of
the relevant factors
