TMI BlogAO did not record his satisfaction for initiation of penalty proceedings, because while passing the...AO did not record his satisfaction for initiation of penalty proceedings, because while passing the assessment order passed u/s. 143(3)(ii), the AO has stated that “….. Penalty proceedings u/s. 271(1)(c)is being initiated separately for furnishing inaccurate particulars of income / concealment income……………….”, which is not sufficient - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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