S. 271(1)(c) : Penalty–concealment–capital gain exemption claimed–Quantum addition is confirmed-Full disclosure was made –No mala fide intention- Deletion of penalty is held to be justified.
PCIT v. Samir Suryakant Sheth (2019) 103 taxmann.com 197 / 262 Taxman 28 (Guj.)(HC) Editorial : SLP of revenue is dismissed, PCIT v. Samir Suryakant Sheth. (2019) 262 Taxman 27 (SC)