https://www.taxtmi.com/highlights?id=31832 Whatever may be the reason for confirming part of the amount in assessment, the same does not automatically lead of levy of penalty u/s. 271(1)(c). Assessee can question the addition itself in penalty proceedings so as to justify non-levy of penalty. - AT en-us Tue, 25 Oct 2016 16:58:52 +0530 Tue, 25 Oct 2016 16:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31832 Whatever may be the reason for confirming part of the amount in assessment, the same does not automatically lead of levy of penalty u/s. 271(1)(c). Assessee can question the addition itself in penalty proceedings so as to justify non-levy of penalty. - AT Highlights Income Tax Tue, 25 Oct 2016 16:58:52 +0530 https://www.taxtmi.com/highlights?id=31832