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Penalty u/s. 271(1)(c) - Additional income was offered voluntarily by the assessee, consequent to the...

Penalty u/s. 271(1)(c) - Additional income was offered voluntarily by the assessee, consequent to the notice issued u/s. 153A - no penalty can be levied in respect of the returned income which has been disclosed in the return filed in response to the notice under section 153A - AT .....

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