Karnataka H.C : No penalty under s. 271(1)(c) of the Act can be levied when the total income of the assessees is determined in assessment proceedings on estimate basis
High Court Of Karnataka L. Sohanaraj & Ors. vs. DCIT Section 148(2), 271(1)(c) Asst. Year 1990-91, 1991-92 V. Gopala Gowda […]