Penalty u/s 271(1)(c) Not Imposed Due to Lack of Specification on Inaccurate Particulars by Assessing Officer.

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....Penalty u/s 271(1)(c) - advance written off - business or capital loss - genuineness of loss is not in dispute - in the assessment order there is no mention about furnishing of inaccurate particulars and simply made disallowed - in penalty order AO has not specified which particular furnished by the assessee was incorrect, erroneous or false - no penalty....