Assessee's Blame on Chartered Accountant Rejected; Penalty u/s 271(1)(c) Upheld by ITAT, HC, and SLP Dismissed.

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....Penalty u/s 271(1)(c) - The attempt to blame the Chartered Accountant cannot result in the assessee's exoneration and claimed in absolute terms. In the circumstances, the penalty was rightly imposed. - Decision of ITAT and HC confirmed by dismissing SLP....