that the assessee has not fulfilled
the conditions laid down u/s 271AAA(2) ?
ii) Whether on the facts and in the circumstances ... when the assessee has not fulfilled the
conditions laid down u/s 271AAA(2) as the assessee
neither specified the manner of undisclosed income
accepted without
addition/disallowance in assessment u/s 143(3). Possibly section 271AAA
would apply? Though, this possibility presently is beyond the purview ... consideration as the AO has not levied this penalty u/s 271AAA, not
even recorded his satisfaction during assessment in this behalf, I do believe
upholding the decision of CIT(A) in deleting the penalty
under section 271AAA of the I.T Act ?
To be heard along with
upholding the decision of CIT(A)
deleting the penalty u/s. 271AAA of the I.T. Act?"
To be heard with the Tax Appeal
upholding the decision of CIT(A) in deleting the
penalty u/s. 271AAA of the I.T. Act ?"
To be heard alongwith
income of specified previous year in the case
of search under Section 271AAA of the Act and not under Section
assessee has not fulfilled the pre-conditions laid down u/s
271AAA(2) ?"
To be clubbed along with the Tax Appeal
