High Court exempts penalty for late tax filing after search, as returns filed within 10 days post-deadline u/s 158BFA(2).

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....Penalty u/S.158BFA(2) - on receipt of the notice following the search and seizure, the assessee has filed his returns within ten days of the expiry of the time stipulated for filing such returns and paid a part of the tax on the admitted undisclosed income - No penalty - HC....