Penalty Imposed for Undisclosed Stock Revealed in Search u/s 132(4), Subject to Section 271AAB Penalty.

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....Levy of penalty - disclosure made u/s 132(4) at the time of search on undisclosed stock - the excess stock does fall under the definition of ‘undisclosed income’ and consequently penalty u/s 271AAB of the Act is leviable for the same - AT....