Cancellation of penalty u/s 271(1)(c) - no prudent purpose could be served for the assessee by filing...

Cancellation of penalty u/s 271(1)(c) - no prudent purpose could be served for the assessee by filing inaccurate particulars in the current years while the assessee had already offered for tax the capital gains on sale of impugned land in the AY 2000-01 - no penalty - AT .....

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