Penalty u/s 271(1)(c) of Income Tax Act deleted due to lack of approval from Joint/Additional Commissioner.

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....Penalty u/s 271(1)(c) - As the penalty under section 271(1)(c) of the Act leviable without taking the approval from the Joint/Additional Commissioner of Income Tax, under section 271(1)(c) of the Act was not justified, accordingly the same is deleted. - AT....