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Levy fo Penalty - AO failed to strike off either of the limbs of section 271(1)(c), which are not satisfied by the assessee and consequently, notice issued under section 274 r.w.s. 271(1)(c) of the Act is bad in law and order levying penalty for concealment thereafter, is infructuous - Tri

Income Tax - Levy fo Penalty - AO failed to strike off either of the limbs of section 271(1)(c), which are not satisfied .....

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