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Penalty u/s 271(1)(c) - Assessing Officer was quite unsure as to which of the two sections namely section 271(1)(c) or section 271AAA was he intending to proceed. Such an approach is also reflective of non application of mind by the Assessing Officer - No penalty - Tri

Income Tax - Penalty u/s 271(1)(c) - Assessing Officer was quite unsure as to which of the two sections namely, section 271(1)(c) or section 271AAA was he intending to proceed. Such an approach is als .....

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