Penalty u/s 271(1)(c) levied - In the assessee’s case, the AO has not given any finding in assessment...

Penalty u/s 271(1)(c) levied - In the assessee’s case, the AO has not given any finding in assessment order that the assessee had concealed any income or furnished inaccurate particulars of such income. He had simply accepted the returned income u/s 148 - penalty u/s 271(1)(c) will not be imposable. - AT .....

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