Penalty Not Imposed: A.O. Failed to Specify Breach Conditions u/s 271AAA, Lacking Justification for Penalty.

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....Penalty u/s 271AAA - A.O has not identified which of the conditions have been violated by the assessee, that invite the levy of penalty u/s 271AAA of the Act in the case on hand; Nor has any reason has been rendered for the levy thereof - No penalty - AT....