2019 (10) TMI 1248

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..... ng the fact that the search under Section 132 was undertaken on 31.01.2011 and the assessee had already filed the return by then for the previous year 2009-10? b) Whether for the previous year 2009-10 (assessment year 2010-11), the Assessing Officer was justified in levying penalty under Section 271 (1)(c) read with explanation 5A? - ITA 847/2019 - - - Dated:- 9-10-2019 - Mr. Vipin Sangh .....

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