Penalty u/s 271AAB Not Applicable Without Section 132 Search; Assessment Order Penalty Unjustified u/s 153C.

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....Levy of the penalty u/s. 271AAB - assessment order u/s. 153C - the penalty in the case of assessee cannot be sustained as the assessee was not a person who was subjected to search u/s. 132 of the Act and consequently the provisions of section 271AAB could not be invoked in his case - AT....