Levy of penalty u/s 271(1)(c) or u/s 271AAB - assessment u/s 153A - the deeming provisions of...

Levy of penalty u/s 271(1)(c) or u/s 271AAB - assessment u/s 153A - the deeming provisions of Explanation 5A cannot be applied because at the time of search for the relevant previous year under appeal, the due date of filing of the return of income had not expired. .....

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