Penalty u/s. 270A - The appellant argues that Section 270A(9)(c) of the Act should not be attracted in...

Penalty u/s. 270A - The appellant argues that Section 270A(9)(c) of the Act should not be attracted in this case because there was no mis-reporting or under-reporting of income. The appellant asserts that all relevant details and explanations were provided during the assessment proceedings. - The tribunal held that the Assessing Officer and the CIT(A) were not justified in imposing the penalty. .....

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