Penalty U/s 271(1)(c) - definite charge - as regards the certainty of charge is concern, since the...

Penalty U/s 271(1)(c) - definite charge - as regards the certainty of charge is concern, since the penalty was initiated in respect of all three additions made by the AO out of which some additions fall in the category of furnishing of inaccurate particulars of income and other one falls in the category of concealment of particulars of income - Therefore, the question of definite charge does not arise - penalty sustained .....

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