CIT(A) rightly canceled sec. 271AAB penalty as only survey was conducted by Dept.: HC

INCOME TAX: Where no search was conducted under section 132 and only survey was conducted and assessment order was passed under section 153C read with section 143(3), Commissioner (Appeals) had rightly cancelled penalty levied under section 271AAB

from www.taxmann.com Latest Case Laws https://ift.tt/2XmjMgU