Penalty u/s 271(1)(c) levied on income declared in the revised return of income filed u/s. 139(5) -...

Penalty u/s 271(1)(c) levied on income declared in the revised return of income filed u/s. 139(5) - Admittedly, there is no allegation that the revised return of income filed by the Assessee, contains any inaccurate particulars of income - ITAT rightly deleted the penalty - HC .....

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