In the result, ground nos
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Penalty u/s. 271(1)(c) of the I.T. Act, 1961 is being initiated for giving inaccurate particular of income & claiming wrong deduction.” 5. As per the findings of the ld. AO related to interest from Axis Bank and PNB amount to Rs. 2,72,509/- and Rs.833/- respectively which were added back with the total income of the assessee