S. 271(1)(c) : Penalty-Concealment-New claim-Change in accounting method-Not a case of concealment of income or furnishing of inaccurate particulars-Deletion of penalty is held to be justified. [S. 132, 145, 153A]
PCIT v. Taneja Developers and Infrastructure Ltd. (2021) 435 ITR 122 / 201 DTR 234 / 320 CTR 775 (Delhi)(HC)