TMI BlogMerely because additions made by the AO have been partially upheld by the CIT (A), would not confer the...Merely because additions made by the AO have been partially upheld by the CIT (A), would not confer the ground to initiate proceedings u/s 271(1)(c) of the Act of imposition of penalty, unless it is found that there is concealment of material facts, or furnishing of inaccurate particulars. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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