Income Tax Act: Section 271AAA doesn't require disclosing undisclosed income method solely from Investigation Officer inquiries.

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....Levy of penalty u/s 271(1)(c) r.w.s. 271AAA - There is nothing in the provisions of section 271AAA to say that an assessee is required to disclose the manner in which the undisclosed income is derived and its substantiation only on a query posed to him by the Investigation Officer. Such construction only amount to adding words to the statute which is not a permissible rule of interpretation. - AT....