Penalty Imposed Under IT Act Section 271AAB(1) with 10% Minimum on Undisclosed Income, Not Section 271AAB(3) Provisions.

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....Penalty u/s 271AAB - the case of the assessee does not fall under the provisions of section 271AAB(3) of the Act but under the provisions of section 271AAB(1) of the Act and minimum penalty@ 10% of the undisclosed income is leviable.....