Since the assessee had already filed its original return u/s 139(1) before the search date, therefore, A.Y. 2010-11 is not a specified year as per the definition of section 271AAA of the Act. Therefore, the Ld. DR submitted that penalty u/s 271AAA of the Act is not applicable in A.Y. 2010-11 and levying penalty u/s 271(1)(c) of the Act would be rightly applicable in this case. Therefore, initiation of levying penalty u/s 271(1)(c) instead of 271AAA of the Act for A.Y. 2010-11 is a correct action taken by the Revenue. Therefore, the Ld. DR prayed that the order dated 16.04.2019 be set aside and the appeal be restored for fresh hearing on merit.