Penalty u/s 271(1)(c)

dear friends,

If the assessee is not able to produce the certificates for deduction claimed u/s 80C, 80CCD, etc. or for TDS credit claimed, than can the AO initiate penalty proceedings u/s 271(1)(c).?

If as above the TDS credit is claimed and no proof for the same is produced whether the entire of such credit would be considered as tax sought to be evaded?

Thanks in advance

Regards,

Chintan