Assessee Liable for Penalty u/s 271(1)(c) of Income Tax Act, Must Challenge Tribunal's Penalty Order If Disagreed.

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....Penalty u/s 271(1)(c) - From the order of ITAT, there is a clear finding that the assessee is liable to penalty under Section 271(1)(c) of the Act. Hence, if the assessee was aggrieved, she should have challenged that portion of the order of the Tribunal, which held that the assessee should be liable to penalty.....