Penalty u/s 271AA Overturned: No Specific Query Raised During Statements u/s 132(4) of Income Tax Act.

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....Penalty imposed by AO u/s 271AA - in absence of specific query raised by the authorised officer during the course of recording of statement u/s 132(4) of the Act about the manner in which undisclosed income has been derived and AO was not justified in imposing penalty u/s 271AAA - AT....