Automatic Penalty for Declaring Undisclosed Income Post-Search u/s 132(1) of Income Tax Act; Section 271AAB Triggered.

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....Penalty u/s 271AAB - search and seizure u/s 132(1) - if cash seized during the course of search and seizure, offered the same for taxation and accept the same in filing of return of income to the specified previous year declaring such undisclosed income - penalty u/s 271AAB attracts automatically....