Penalty for false entry, etc., in books of account

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....) an omission of any entry which is relevant for computation of total income of such person, to evade tax liability, the Assessing Officer 2[or 4[the Joint Commissioner (Appeals) or the Commissioner (Appeals)],] may direct that such person shall pay by way of penalty a sum equal to the aggregate amount of such false or omitted entry. (2) Without prejudice to the provisions of sub-section (1), th....