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2018 (5) TMI 1431 - ITAT MUMBAIPenalty under Section 271(1)(c) - concealment of income or furnishing of inaccurate particulars of income - Held that:- The learned CIT(A) is directed to consider the additional ground and pass appropriate order on the ground after giving the assessee an opportunity of being heard - deciding only part of the appeal leads to multiplication of proceedings at different levels and forums which is not desirable - appeal stand allowed for statistical purposes
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