https://www.taxtmi.com/highlights?id=70928 Penalty u/s. 271(1)(c) - enhancement of assessment by CIT(A) - Merely because the assessee did not collect PAN details of the Payees, and the bills and vouchers of most of the payments, the disallowance was made. - Thus assessee cannot be penalized either for 'concealment of particulars of income' or 'furnishing of inaccurate particulars of income' - AT en-us Sat, 15 Jul 2023 10:59:08 +0530 Mon, 17 Jul 2023 14:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70928 Penalty u/s. 271(1)(c) - enhancement of assessment by CIT(A) - Merely because the assessee did not collect PAN details of the Payees, and the bills and vouchers of most of the payments, the disallowance was made. - Thus assessee cannot be penalized either for 'concealment of particulars of income' or 'furnishing of inaccurate particulars of income' - AT Highlights Income Tax Sat, 15 Jul 2023 10:59:08 +0530 https://www.taxtmi.com/highlights?id=70928