No Penalty Imposed: Assessee's Explanation Meets Section 270A(6) Requirements, Not Covered by Section 270A(9)(a-f) Clauses.

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....Penalty u/s 270A - The alleged disallowance does not find place in clause (a) to (f) of sub-section (9) of Section 270A. Assessee while filing response to the show cause during the assessment as well as during the penalty proceedings has given bona fide explanation within the scope of sub-section-6 of section 270A and disclosed all the material. - No penalty - AT....