Indecision on Applying Section 271(1)(c) or 271AAA Results in No Penalty Imposed Due to Lack of Clear Judgment.

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....Penalty u/s 271(1)(c) - Assessing Officer was quite unsure as to which of the two sections namely, section 271(1)(c) or section 271AAA was he intending to proceed. Such an approach is also reflective of non application of mind by the Assessing Officer - No penalty - AT....