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    <title>Penalty Imposed u/s 271AAA Overturned Due to Lack of Inquiry on Unaccounted Land Trading and Commission Income.</title>
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    <description>Levy of penalty u/s 271AAA - additions on account of unaccounted receipts derived from land trading and commission income - In the absence of any inquiry in this regard, the assessee cannot be blamed for non-satisfaction of the exit clause provide under s. 271AAA(2)</description>
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      <description>Levy of penalty u/s 271AAA - additions on account of unaccounted receipts derived from land trading and commission income - In the absence of any inquiry in this regard, the assessee cannot be blamed for non-satisfaction of the exit clause provide under s. 271AAA(2)</description>
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