Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Levy of penalty penalty u/s 271(1)(c) after remand - AO could not have in the first instance, after remand, without any direction or indication in the revisional order initiate the penalty proceedings - HC
Levy of penalty penalty u/s 271(1)(c) after remand - AO could not have in the first instance, after remand, without any direction or indication in the revisional order initiate the penalty proceedings - HC
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