Search-triggered penalty applies for undisclosed income found in searches between specified 2016 and 2024 cut-off dates. Penalty under Section 271AAB(1A) applies where a search is initiated and undisclosed income is found, provided the search was initiated on or after 15-12-2016; the provision does not apply to searches initiated on or after 1-09-2024.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Search-triggered penalty applies for undisclosed income found in searches between specified 2016 and 2024 cut-off dates.
Penalty under Section 271AAB(1A) applies where a search is initiated and undisclosed income is found, provided the search was initiated on or after 15-12-2016; the provision does not apply to searches initiated on or after 1-09-2024.
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