No penalty u/s 271AAB: Search operation finds no incriminating evidence; assessee's statement leads to additional income offer.

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....Penalty u/s 271AAB - no incriminating evidence, papers/documents/stock/cash were found during the search operation other than the statement of the assessee - additional income offered neither represented by any assets found in the course of search nor represented by any entry made in the books of accounts or other documents or transactions found in the course of search - no penalty....