Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Penalty u/s 271 (1)(c) - unsecured loan treated as unexplained cash credit u/s 68 - the assessee cannot get the benefit of immunity from the penalty merely there was no specific charge in the penalty notice issued under section 274 of the Act or in the assessment order - AT
Penalty u/s 271 (1)(c) - unsecured loan treated as unexplained cash credit u/s 68 - the assessee cannot get the benefit of immunity from the penalty merely there was no specific charge in the penalty notice issued under section 274 of the Act or in the assessment order - AT
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