https://www.taxtmi.com/highlights?id=46273 Penalty u/s 271(1)(c) - Revised Return surrendering the amounts as income - coercion of the authorities in survey - assessee furnished a plausible explanation, which required an investigation and inquiry - without holding any inquiry finding of guilty animus or concealment of income could not have been rendered by the AO - penalty deleted en-us Sat, 04 May 2019 06:19:33 +0530 Fri, 03 May 2019 13:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46273 Penalty u/s 271(1)(c) - Revised Return surrendering the amounts as income - coercion of the authorities in survey - assessee furnished a plausible explanation, which required an investigation and inquiry - without holding any inquiry finding of guilty animus or concealment of income could not have been rendered by the AO - penalty deleted Highlights Income Tax Sat, 04 May 2019 06:19:33 +0530 https://www.taxtmi.com/highlights?id=46273