Appeal Dismissed: Section 271AAB Penalty Upheld Due to Lack of Evidence for Defective Notice and Proper JCIT Approval.

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....Penalty u/s 271AAB - argument of defective notice - the order imposing penalty was passed after the receipt of due approval from the Ld. JCIT. However the appellant during the course of physical hearing failed adduce any evidential material showcasing the mechanical approval and further failed to demonstrate the deficiency in the proceedings - Appeal of the assessee dismissed - AT....