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existing provisions by suitable substitutions and insertions of Sections 115BBE, 271AAB and 271AAC to the Income Tax Act, 1961 (Act, for short) prescribing higher rate ... 6312/2017 Page 3 of 32 section 271AAB, direct that, in a case where the income determined includes any income referred to in section

held that in proceedings under Section 274 read with Section 271AAB of the Act; the question was to ascertain whether a valid appeal in Form

Avoidance of penalty proceedings and penalty demand u/s 271AAB(1A) of Income Tax Act, 1961 for AY 2020-21 in range

case for initiation of penalty proceedings, hence, penalty proceedings U/s 271AAB(1A)(b) of the IT Act, 1961 , is being initiated separately