https://www.taxtmi.com/highlights?id=38461 Penalty - Since the income under question was in fact entered in the “other documents” maintained in the normal course, which document was retrieved during search, hence, the amount offered by the assessee does not fall in the ken of “undisclosed income” defined in Sec. 271AAB - AT en-us Tue, 20 Mar 2018 08:46:13 +0530 Tue, 20 Mar 2018 08:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=38461 Penalty - Since the income under question was in fact entered in the “other documents” maintained in the normal course, which document was retrieved during search, hence, the amount offered by the assessee does not fall in the ken of “undisclosed income” defined in Sec. 271AAB - AT Highlights Income Tax Tue, 20 Mar 2018 08:46:13 +0530 https://www.taxtmi.com/highlights?id=38461