Penalty u/s 271(1)(c) Upheld: Assessing Officer's Order Within Section 275(1)(a) Time Limit.

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....Levy of penalty u/s 271(1)(c) – Limitation period u/s 275(1)(a) -hile deciding the question of limitation as mentioned in the section, penalty order passed by the AO was within the time-limit envisaged by the Act - AT....