TMI BlogLevy of penalty u/s 271(1)(c) - Assessee had declared the full facts and the sale agreement at the first...Levy of penalty u/s 271(1)(c) - Assessee had declared the full facts and the sale agreement at the first instance; the full factual matrix or facts were before the AO while passing the asessment order - it is another matter that the claim based on such facts was found to be inadmissible. This is not the same thing as furnishing inaccurate particulars of income as contemplated under Section 271(1) (c) - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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