Penalty u/s 271(1)(c) Invalid: Taxpayer Voluntarily Paid Tax and Submitted Income Details Before Notice Issued.

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....Penalty u/s 271(1) (c) - assessee voluntarily deposited the tax along with the computation of income in response to the said notice u/s 133(6) - Since, the assessee participated in the assessment proceeding, has paid the tax, and filed the computation of income before issue of notice u/s. 148 levy of penalty is not sustainable - AT....