Penalty u/s 272A(2)(k) of the Act – penalty U/s 272-A(2)(k) could not have been levied on the assessee...

Penalty u/s 272A(2)(k) of the Act – penalty U/s 272-A(2)(k) could not have been levied on the assessee for the venial breach of the Rule 31-A of the Income Tax Rule - AT .....

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