Section :- 271(1)(c) [Supreme Court ] [In favor of Revenue] Penalty is civil liability

Section :- 271(1)(c)
Court :  Supreme Court
[In favor of Revenue : ]
Citation :   [2007] 297 ITR 244
Case Name :  Union of India Vs  Dharmendra Textle Processor

Penalty under section 271(1)(c) is a civil liability for which wilful concealment is not an essential ingredient for attracting the civil liability as is the case in the matter of proceedings under section 276C.