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No sec. 271AAA penalty if income was declared during scrutiny assessment & not during search: Delhi ITAT
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Corporate Tax
No sec. 271AAA penalty if income was declared during scrutiny assessment & not during search: Delhi ITAT
Posted on
on
November 22, 2017
Tenet Tax Daily November 20 2017
By
tenettax-team
Corporate Tax
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Assessment completed without issue of scrutiny notice was void though assessee had participated in proceedings
No sec. 271AAA penalty if assessee substantiated manner of earning undisclosed income & paid tax thereon
