Income admitted and surrendered: No Penalty u/s 271AAB
ITAT Delhi in the case of Ashish Mittal Vs DCIT [I.T.A. No. 8166/DEL/2019, Order Dated23/03/2021] has made following notable observation:
The insertion of Section 271AAB is from Finance Act, 2012 w.e.f 1/7/20 12.
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