S. 271(1)(c): Penalty-Concealment-Not specifying the specific charge-Reason for levying penalty unclear-Order of Tribunal deleting the penalty is affirmed. [S. 260A, 274]
PCIT (Central-3) v. Shyam Sunder Jindal [2023] 156 taxmann.com 625/(2024) 296 Taxman 115/462 ITR 501 (Delhi)(HC)/Editorial : SLP of Revenue is dismissed as the delay of 202 days in preferring SLP against the order of High Court is not satisfactorily explained , PCIT v. Shyam Sunder Jindal (2024) 300 Taxman 90 (SC)