Penalty under section 271(1)(c) - Unexplained gifts, unexplained cash credit and another unexplained...

Penalty under section 271(1)(c) - Unexplained gifts, unexplained cash credit and another unexplained credit entry - he assessee has also not chosen to explain how the additions made by the AO are unjustified. In the absence of the same, the grounds raised before us are general in nature without any material support and therefore, we are unable to decide the issues on merits of the case. - AT .....

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