Penalty U/s. 271AAA not leviable if Assessee Discloses manner of earning income

Ashok Kumar Arora Vs ACIT (ITAT Delhi)

The learned Departmental Representative has pointed out that the manner of earning of the surrendered income has not been disclosed by the assessee income has not been disclosed by the assessee whereas the assessee by letter dated 21-1-2010 has disclosed the manner of earning the sai

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