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![Penalty is not Leviable solely on Ground of ‘Change in Heads of Income’: ITAT Mumbai [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/12/No-Penalty-Taxscan.jpg "Penalty is not Leviable solely on Ground of ‘Change in Heads of Income’: ITAT Mumbai [Read Order]")
Penalty is not Leviable solely on Ground of ‘Change in Heads of Income’: ITAT Mumbai [Read Order]
In Ms. Pushpavati Khushalchand Mehta v. ITO, the division bench of the Mumbai ITAT held that penalty under section 271(1)(c)of the Income Tax Act...