Penalty u/s 271(1)(c) OR u/s 271AAA - addition made on account ...
Case Laws Income Tax
April 22, 2023
Penalty u/s 271(1)(c) OR u/s 271AAA - addition made on account of unexplained profit for Land trading pursuant to search proceedings - Penalty has been levied under the wrong provisions of the Act i.e. section 271(1)(c) of the Act and therefore the same is not maintainable. - AT
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