Penalty levied u/s 271(1) (c) - Defective notice - When the AO has not applied his mind at the time of...

Penalty levied u/s 271(1) (c) - Defective notice - When the AO has not applied his mind at the time of initiation of penalty proceedings by satisfying himself if it is a case of “concealment of income” or “furnishing of inaccurate particulars of income” then the entire penalty proceedings are vitiated and bad in law - AT .....

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