https://www.taxtmi.com/highlights?id=70553 Penalty u/s 271(1)(c) cannot be lead on the assessment by alleging that the assessee had concealed particulars of income and also furnished inaccurate particulars of income particularly when the AO himself has in the assessment order at page 3 only alleged that the assessee had deliberately or without any reasonable cause concealed the particulars of income without making further allegations - AT en-us Sat, 24 Jun 2023 17:42:17 +0530 Sat, 24 Jun 2023 17:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70553 Penalty u/s 271(1)(c) cannot be lead on the assessment by alleging that the assessee had concealed particulars of income and also furnished inaccurate particulars of income particularly when the AO himself has in the assessment order at page 3 only alleged that the assessee had deliberately or without any reasonable cause concealed the particulars of income without making further allegations - AT Highlights Income Tax Sat, 24 Jun 2023 17:42:17 +0530 https://www.taxtmi.com/highlights?id=70553