Penalty for Excess Cash Unjustified Without Clear Evidence Linking It to Assessee's Undisclosed Income, Not Past Family Savings.

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....Levy of penalty towards excess Cash Found during search and seizure proceedings - in the absence of any clear cut finding about the cash not representing and belonging to the other family members as their past savings, the same cannot be treated as undisclosed income of the assessee for the year under consideration - penalty not sustainable....