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Penalties under Income Tax Act Sections 271(1)(c) and 271AAB not applicable if return filing due date not expired.

Levy of penalty u/s 271(1)(c) or u/s 271AAB - assessment u/s 153A - the deeming provisions of Explanation 5A cannot be applied because at the time of search for the relevant previous year under appeal, the due date of filing of the return of income had not expired. .....

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