Penalty u/s 271(1) - Unaccounted cash receipts - assessment u/s 153A - the conclusion reached by the...

Penalty u/s 271(1) - Unaccounted cash receipts - assessment u/s 153A - the conclusion reached by the Tribunal in the instant case that the notice for imposition of penalty under Section 271(1) (c) of the Act, did not specify which limb of the said provision the penalty was sought to be levied is covered by various decisions of HC - Revenue appeal dismissed - HC .....

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