Levy of penalty u/s 271(1)(b) r.w.s. 274 - Though, the assessee failed to appear on initial days, he had...

Levy of penalty u/s 271(1)(b) r.w.s. 274 - Though, the assessee failed to appear on initial days, he had furnished all the information and the A.O. has completed assessment u/s 143(3) r.w.s. 153C - the assessee had fully cooperated for completion of assessment proceedings. - No penalty - AT .....

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