https://www.taxtmi.com/caselaws?id=472249 Section 271AAB search-penalty liability depends on income qualifying as undisclosed income and on clear communication of the precise statutory charge. A residual cash addition based on judicial estimation and attributed to agricultural income or household savings, without seized material or an admission establishing undisclosed income, does not meet the statutory condition for search penalty. Show-cause notices and penalty orders must identify the applicable clause or limb of section 271AAB; omission of the charge prevents the assessee from responding effectively and infringes principles of natural justice. en-us Thu, 04 Jun 2026 00:00:00 +0530 Mon, 05 Oct 2026 19:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472249 Section 271AAB search-penalty liability depends on income qualifying as undisclosed income and on clear communication of the precise statutory charge. A residual cash addition based on judicial estimation and attributed to agricultural income or household savings, without seized material or an admission establishing undisclosed income, does not meet the statutory condition for search penalty. Show-cause notices and penalty orders must identify the applicable clause or limb of section 271AAB; omission of the charge prevents the assessee from responding effectively and infringes principles of natural justice. Case-Laws Income Tax Thu, 04 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472249