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    <title>Penalty Imposed Under Wrong Section: Initiated Under 271AAB, Imposed Under 271(1)(c) Not Permissible.</title>
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      <description>Penalty proceedings initiated u/s 271AAB - penalty imposed u/s 271(1)(c) - imposition of penalty should be based on initiation &amp; notice issued under that section, penalty imposed based on different section not permissible.</description>
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