Penalty u/s 271(1)(c) Not Justified: No Income Concealment or Inaccurate Particulars in Minor Tax Case.

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....Penalty u/s. 271(1)(c) - as assessee did not prefer an appeal due to smallness of the tax involved that does not mean that there is concealment of income, more so, by way of furnishing of inaccurate particulars so as to attract penalty u/s. 271(1)(c) of the Act - AT....