https://www.taxtmi.com/highlights?id=28229 Penalty u/s. 271(1)(c) - There is no provision in the IT Act for levying concealment of income u/s 271(1)(c) for non-filing of a return. The relevant provision is sec. 271(1)(a), which is neither initiated nor attracted - No penalty - AT en-us Fri, 01 Apr 2016 13:42:35 +0530 Fri, 01 Apr 2016 13:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=28229 Penalty u/s. 271(1)(c) - There is no provision in the IT Act for levying concealment of income u/s 271(1)(c) for non-filing of a return. The relevant provision is sec. 271(1)(a), which is neither initiated nor attracted - No penalty - AT Highlights Income Tax Fri, 01 Apr 2016 13:42:35 +0530 https://www.taxtmi.com/highlights?id=28229