Joint Commissioner Of Income Tax vs Classic Industries Ltd.

Authority: Supreme Court Date: 2017-03-09 Section: 271(1)(c) Acts: Income Tax Act, 1961, s. 271(1)(c) Result: Assessee Citation: (2017) 152 DTR (SC) 235 : (2017) 393 ITR 20 (SC) : (2017) 247 Taxman 152 (SC) Justices: Judge(s) R.K. Agrawal & Abhay Manohar Sapre, JJ. Appeal No: Civil Appeal No. 1520 of 2007*
Whether penalty is leviable under s. 271(1)(c) of the Income Tax Act, 1961 when the income disclosed in the return and the income assessed is nil --- Held No

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