Penalty Proceedings u/s 271AAB Challenged Due to Lack of "Undisclosed Income" Finding in Search Case.

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....Penalty u/s 271AAB - there is no finding in the penalty order to this effect that undisclosed income so found and surrendered during the course of search falls under the definition of “undisclosed income” as so defined in section 271AAB and in absence thereof, on this ground itself, the impugned penalty proceedings deserve to be set-aside.....