Penalty u/s 271(1)(c) Not Upheld for Assessee; No Concealment or Inaccuracy Found in Income Details.

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....Penalty u/s 271(1)(c) - AO has levied penalty u/s 271(1)(c) only invoking the Explanation 5A below section 271(1)(c) and not held the assessee liable for concealment of particular of income or furnishing of inaccurate particular of income - No penalty.....