Tax Penalty Case Remanded for Reassessment Due to Misinterpretation of Section 271AAA's 'Specified Previous Year' Requirement.

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....Penalty u/s 271AAA - CIT(A) simply went by the dates given in sub-section (1) of section 271AAA without examining ‘specified previous year’ which is crucial for determination of the applicability or otherwise of section 271AAA - CIT(A) directed to examining the case afresh - AT....