Penalty s. 271(1)(c)

[rajul5234]

GUJARAT HIGH COURT. SOMA TEXTILES. TA 1286/09. Dt. 18.7.16
Even if quantum addition is confirmed, penalty u/s 271(1)(c) not leviable though auditor has made a mistake in his report of non disclosure and books are not produced at assessment stage.

R K Patel