Penalty u/s 271(1)(c) r.w. Explanation 5A - penalty by AO on the basis of assumption that some assets,...

Penalty u/s 271(1)(c) r.w. Explanation 5A - penalty by AO on the basis of assumption that some assets, money, bullion, jewellery or diary are part of undisclosed income in response to section 153A is not permissible .....

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