https://www.taxtmi.com/caselaws?id=330823 The Tribunal upheld the CIT(A)'s decision to delete the penalty under Section 271AAA, stating that the assessee substantially complied with the requirements and the voluntary disclosure sufficed without specific questioning. The conditions under Section 271AAA(2)(ii) were considered met, leading to the dismissal of the Revenue's appeal. en-us Sun, 24 Jul 2016 00:00:00 +0530 Sat, 06 Aug 2016 13:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330823 The Tribunal upheld the CIT(A)'s decision to delete the penalty under Section 271AAA, stating that the assessee substantially complied with the requirements and the voluntary disclosure sufficed without specific questioning. The conditions under Section 271AAA(2)(ii) were considered met, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Sun, 24 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330823