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| The Tax Publishers2020 TaxPub(DT) 0539 (SC) : (2020) 269 TAXMAN 0034 INCOME TAX ACT, 1961
Section 261 Section 271(1)(c)
Where the department preferred SLP to appeal against the judgment of Madhya Pradesh High Court in Pr. CIT v. Smt. Prabhjot Kaur Chhabra [ITA No. 45 of 2018, dt. 28-9-2018] : (2019) 419 ITR 94 (MP) : 2020 TaxPub(DT) 124 (MP-HC), whereby the High Court held that the voluntary disclosure does not release the assessee from the mischief of penal proceedings and dismissed the appeal of assessee, that ITAT had not appreciated the evidence of AO and order passed by Appellate Authority that AO had nowhere recorded his satisfaction to the fact that assessee had concealed the particulars of income or furnished any inaccurate particulars of such income, thus appeal of revenue was dismissed. The Supreme Court dismissed the SLP.
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Appeal (Supreme Court) - Special leave petition - Penalty under section 271(1)(c) - Validity--Concealment of income or furnishing of any inaccurate particulars of such income
Department SLP to appeal against the judgment of Madhya Pradesh High Court in Pr. CIT v. Smt. Prabhjot Kaur Chhabra [ITA No. 45 of 2018, dt. 28-9-2018] : (2019) 419 ITR 94 (MP) : 2020 TaxPub(DT) 124 (MP-HC), whereby the High Court held that the voluntary disclosure does not release the assessee from the mischief of penal proceedings and dismissed the appeal of assessee, that ITAT had not appreciated the evidence of AO and order passed by Appellate Authority that AO had nowhere recorded his satisfaction to the fact that assessee had concealed the particulars of income or furnished any inaccurate particulars of such income, thus, appeal of revenue was dismissed.Held: The Supreme Court dismissed the SLP.
REFERRED :
FAVOUR : SLP dismissed.
A.Y. :
IN THE SUPREME COURT OF INDIA
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