Penalty Imposed Unjustly for Single Default: Multiple Penalties Levied Without Separate Notices u/s 272A(2)(c.

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....Penalty u/s. 272A(2)(c) - non-submission of information as willful default - Addl. CIT initiated penalty proceedings by issuing only one notice but levied penalty for three notices - This indicates that without issuing notice, the Addl. CIT, CIB levied penalty three times for the same default. This cannot be justified. - AT....