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Penalty u/s 271AAA Deleted Due to Defective Notice; Assessing Officer Failed to Query Income Origin.
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....Levy of penalty u/s 271AAA - Defective notice - the Assessing Officer has not confronted the assessee to substantiate the manner in which the additional income was earned in the absence of such query. It cannot be inferred that the assessee failed to substantiate the manner which additional income was earned - Penalty deleted - AT....