Penalty proceedings u/s.271AAA - no penalty u/s.271AAA can be levied if the assessee has paid the tax...

Penalty proceedings u/s.271AAA - no penalty u/s.271AAA can be levied if the assessee has paid the tax and interest due thereon within the time limit provided in notice of demand u/s.156 and also well before the penalty proceedings were concluded. - AT .....

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