Revised Tax Return Submitted to Avoid Litigation; No Penalty Imposed u/ss 271AAA or 271(1)(c.

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....Penalty under section 271(1)(c) - The return was revised with a view to co-operate the Department and to buy peace and to avoid litigation. The disclosure was with a specific plea that no penalty proceedings be initiated under section 271AAA or 271(1)(c) - No Penalty - AT....