No Penalty Imposed u/s 271AAA Due to Lack of Specific Query on Undisclosed Income by Authorized Officer.
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....Penalty u/s. 271AAA - assessee is not at fault for substantiating the manner for earning the undisclosed income, in the absence of any specific query raised by the Authorised Officer while recording statement u/s. 132(4) - No penalty - AT....


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