Penalty u/s 271AAB Contested Due to Lack of Search Initiation u/s 132 for Involved Party.

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....Penalty u/s. 271AAB - no search has been initiated u/s 132 but was conduced on different assessee - nowhere in the Assessment Orders, it has been mentioned that search was initiated in assessee’s case - the penalty proceedings initiated u/s. 271AAB as against the provisions of statute.....