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![Penalty u/s 271AAA can’t be Levied since No Search had Taken Place: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/12/No-Penalty-Taxscan.jpg "Penalty u/s 271AAA can’t be Levied since No Search had Taken Place: ITAT [Read Order]")
Penalty u/s 271AAA can’t be Levied since No Search had Taken Place: ITAT [Read Order]
The New Delhi bench of ITAT in the case of DCIT versus Jainco Developers Pvt. Ltd therein held that Penalty under Section 271AAA of the Income Tax Act...