Penalty u/s 271(1)(c) - assessment u/s 153A - AO is precluded from initiate the penalty proceedings u/s...

Penalty u/s 271(1)(c) - assessment u/s 153A - AO is precluded from initiate the penalty proceedings u/s 271(1)(c) in case of already concluded assessment in the absence of any incriminating material found during the search .....

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