Penalty u/s 271(1)(c) - non specification of charge - defective notice - Merely because the assessee...

Penalty u/s 271(1)(c) - non specification of charge - defective notice - Merely because the assessee claimed the expenditure by virtue of a change of head of income and the claim was not acceptable to the Assessing Officer cannot per se attract penalty u/s 271(1)(c) .....

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