Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Where the AO initiates proceedings u/s. 271(1)(c) for concealment particulars of income but levies penalty for furnishing inaccurate particulars the penalty order could not be sustained - AT
Where the AO initiates proceedings u/s. 271(1)(c) for concealment particulars of income but levies penalty for furnishing inaccurate particulars the penalty order could not be sustained - AT
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