Allahabad H.C : penalty for concealment not applicable in case of estimated income

High Court Of Allahabad Naresh Chand Agarwal VS. CIT-I, Lucknow Section : 271(1)(c) Rajiv Sharma And Dr. Satish Chandra, Jj. IT Appeal No. 79 Of 2008 May  30, 2013 ORDER 1. Present appeal has been filed by the assessee-appellant under Section 260-A of Income Tax Act, against the judgment and order dated 28.09.2007 passed by the…

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