Assessing Officer Initiates Penalty Proceedings u/s 271AAA; Argument Against Specific Additions Lacks Basis.

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....Penalty imposed u/s 271AAA - in the penultimate paragraph of the assessment order the Assessing Officer has initiated proceedings for imposition of penalty under section 271AAA - contention of the learned Authorised Representative that no separate penalty proceeding has been initiated against certain additions is without any basis.....