Voluntary Income Disclosure Avoids Penalty u/s 271(1)(c) When Responding to Notice u/s 143(2.

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....Penalty u/s 271(1)(c) - additional income offered by the assessee voluntarily in response to the notice u/s 143(2) - nothing on record to indicate that this additional income was offered by the assessee as a result of any investigation or detection made by the AO - no penalty leviable....