In the result ITA NO. 01/JPR/2021 for A
Penalty proceedings u/s 271(1)(c) are initiated for concealment of income by filing inaccurate particulars of income.” 11. Aggrieved from the said addition assessee has marched the appeal before the CIT(A) and the ld. CIT(A) has recorded his findings as under: “8. With respect to this ground I find that already a view is taken