https://www.taxtmi.com/highlights?id=18229 Penalty u/s 271(1)(c) – Search u/s 132(4) - when the statement is being recorded by the authorized officer it is incumbent upon the authorized officer to explain the provisions of Explanation 5 in its entirety to the assessee concerned - HC en-us Fri, 18 Apr 2014 17:58:04 +0530 Fri, 18 Apr 2014 17:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=18229 Penalty u/s 271(1)(c) – Search u/s 132(4) - when the statement is being recorded by the authorized officer it is incumbent upon the authorized officer to explain the provisions of Explanation 5 in its entirety to the assessee concerned - HC Highlights Income Tax Fri, 18 Apr 2014 17:58:04 +0530 https://www.taxtmi.com/highlights?id=18229