Section 271(1)(c) Penalty Not Applicable: No Evidence of Inaccurate Income Details or Concealed Income by Assessee.

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....Penalty u/s 271(1)(c) - Quantum additions upheld by all the appellate authorities - in absence of cogent incriminating material to show that the assessee had infact furnished inaccurate particulars of income or had concealed its particulars of income, penalty u/s 271(1)(c) is not leviable....