Penalty imposable under main provisions of section 271(1)(c) and there is no need to refer to any Explanations

CASE LAWS DETAILS

DECIDED BY: ITAT, MUMBAI BENCHES `F’ : MUMBAI,

IN THE CASE OF: Harish P. Mashruwale HUF Vs. ACIT, APPEAL NO: ITA No. 4996/Mum/2007, DECIDED ON March 30, 2010

RELEVANT PARAGRAPH

6. The assessee has challenged the levy of penalty on th

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