Penalty for Non-Disclosure of Capital Gains u/s 271(1)(c) Deleted After Assessee Corrects Error During Assessment.

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....Penalty u/s 271(1)(c) - non-disclosure of working of capital gains - the assessee had rectified the mistake during the course of assessment proceedings - this mistake has occurred on the advice of chartered accountant, who has filed the return of income - CIT(A) rightly deleted the penalty - AT....