https://www.taxtmi.com/highlights?id=73177 Levy of penalty u/s. 271(1)(c) - income surrendered while filling the return of income in response to notice u/s. 153A - This act of the assessee cannot be considered with that of the case where the amount added in the finalizing the assessment by the assessing officer and the assessee has not willingly not disclosed. - The charge of providing concealment of income or furnishing of inaccurate particular of income which was done with deliberate, willful or mala fide intention is not seen in this case. - No penalty - AT en-us Thu, 23 Nov 2023 07:35:25 +0530 Thu, 23 Nov 2023 19:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73177 Levy of penalty u/s. 271(1)(c) - income surrendered while filling the return of income in response to notice u/s. 153A - This act of the assessee cannot be considered with that of the case where the amount added in the finalizing the assessment by the assessing officer and the assessee has not willingly not disclosed. - The charge of providing concealment of income or furnishing of inaccurate particular of income which was done with deliberate, willful or mala fide intention is not seen in this case. - No penalty - AT Highlights Income Tax Thu, 23 Nov 2023 07:35:25 +0530 https://www.taxtmi.com/highlights?id=73177