Implementation of additional tax U / s 143(1-A) IT Act can only be levied if the assessee intends to evade tax

The Supreme Court bench comprising Justice Ashok Bhushan and Justice Mohan M. Shanthanagoudar observed that Section 143(1-A) of the Income Tax Act 1961, can only be invoked if it is found from evidence that the lesser amount claimed in the assesse’s return is the product of an attempt by the assesse to evade tax lawfully.

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