Revenue Cannot Impose Penalty for Unsubstantiated Income if Not Questioned u/s 132(4) During Statement Recording.

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....Penalty u/s 271AAA - Revenue failed to question the assessee while recording his statement u/s 132 (4) as regards the manner of deriving such income, the Revenue cannot jump to the consequential or later requirement of substantiating the manner of deriving the income. - No penalty.....