Where the assessee had been continuing with the practice of concealing a particular stream of income for year after year it would be taken as one instance of concealment on the ground of Doctrine of continuity and concurrence in which case the same will be regarded as a case of collective concealment. The Chennai bench of ITAT in Dr. A K Pujari v. Ass CIT (2013) 21ITR (Trib) 714 confirmed penalty in the first year instead of all six years involved pressing the doctrine of continuity.
Thus in case of repeated additions of the same type the assessee can press for invoke of doctrine of continuity and concurrence and get over with penalty in successive yearsn.
2.7bn the no of people who will face severe water shortages by 2025 if consumption continues at current rates. An estimated 1.8 bn people will live in areas plagued by water scarcity and 36 countries with 1.4 bn people are projected to be either freshwater scarce or cropland scarce.