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2017 (2) TMI 497 - ITAT KOLKATAPenalty u/s 271(1)(c) - Held that:- A perusal of the notice demonstrated that the Assessing Officer has not specified as to which limb of section 271(1)(c) of the Act, the penalty proceedings had been initiated, i .e. , whether for concealment of particulars of income or furnishing of inaccurate particulars of income. - Decided in favour of assessee
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