Penalty u/s 271(1)(c) Overturned After Assessee's Explanation on Revised TDS Certificate and Late Return Submission Accepted.

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....Penalty u/s 271(1)(c) - employer issued revised TDS certificate with additional salary u/s 192 - Assessee filed the income tax return based on the old TDS certificate issued by the employer - revise return was filed after the case was selected for scrutiny - accepting the explanation offered by the assessee the order for levy of penalty set aside - AT....