Penalty u/s 271(1)(c) Not Justified if Taxpayer Doesn't Appeal Due to Small Amount; No Admission of Guilt.

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....Penalty u/s 271(1)(c) - merely because the assessee does not carry the matter in further appeal in view of the smallness of the amount involved, it does not mean that the assessee conceded to have either concealed the income or furnished inaccurate particulars thereof.....