Penalty u/s 271AAA Upheld for Undisclosed Income Declared Post-Search, Lacking Substantiation and Evidence.

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....Penalty u/s 271AAA - declaration of undisclosed income - voluntary or not - CIT(A) confirmed the levy of penalty - income was declared in the ITR post search but not u/s 132(4) - The assessee failed to support its claim and no material is placed before us to rebut the finding of learned CIT(Appeals) - Levy of Penalty confirmed - AT....