Penalty u/s 271(1)(c) Overturned: Missing PAN Details and Vouchers Not Concealment or Inaccuracy of Income.

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....Penalty u/s. 271(1)(c) - enhancement of assessment by CIT(A) - Merely because the assessee did not collect PAN details of the Payees, and the bills and vouchers of most of the payments, the disallowance was made. - Thus assessee cannot be penalized either for 'concealment of particulars of income' or 'furnishing of inaccurate particulars of income' - AT....