https://www.taxtmi.com/caselaws?id=392340 The Tribunal allowed the appeal of the assessee, setting aside the penalty under section 271(1)(c) as the additional income was voluntarily disclosed without specific query or incriminating documents found during the search, distinguishing it from cases where such evidence was present. en-us Thu, 06 Feb 2020 00:00:00 +0530 Tue, 18 Feb 2020 12:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392340 The Tribunal allowed the appeal of the assessee, setting aside the penalty under section 271(1)(c) as the additional income was voluntarily disclosed without specific query or incriminating documents found during the search, distinguishing it from cases where such evidence was present. Case-Laws Income Tax Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392340