Revenue Authorities Must Question Taxpayers Properly u/s 132(4) Before Imposing Penalties u/s 271AAA(2.

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....Penalty u/s. 271AAA(2) - Assessment u/s 153 - where the revenue had failed to question the assessee while recording the statement u/s 132(4) of the Act as regards the manner of deriving such income, it cannot jump to the consequential or laster requirement of substantiating the manner of deriving the income.....