Penalty u/s 271AAA(2) - specification the manner of undisclosed income and substantiated the manner in...

Penalty u/s 271AAA(2) - specification the manner of undisclosed income and substantiated the manner in which the income was derived - no such query at the time of recording statement u/s 132(4) - concurrent findings that all the three as stipulated in sub-section (2) of Section 271AAA are fulfilled - no penalty .....

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