Penalty Deleted: Officer Imposed Section 271(1)(c) Without Specifying Charges, Overlooked Section 271AAB for Search Cases.

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....Levy of penalty u/s 271(1)(c) - there was no specific charges as relates to concealment of income or furnishing of inaccurate particulars of income - There is separate provision for penalty in search cases given u/s 271AAB which was totally ignored by the Assessing Officer - Penalty deleted.....