Penalty u/s 271(1)(c) - discretion to impose penalty - When the proceedings of assessment in which the...

Penalty u/s 271(1)(c) - discretion to impose penalty - When the proceedings of assessment in which the additions in the hands of the assessee were made, the Tribunal could not have ignored such final conclusions by simply adopting the different mode or yardstick to judge the amount of tax sought to be evaded by the assessee. - HC .....

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