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2023 (8) TMI 769 - HC - Income TaxPenalty u/s 271AAA - income surrendered during search - Tribunal held that in the case of surrender, except the seized documents, otherwise nothing was found during the search action, which would construe undisclosed income of the assessee, thus deleted the penalty levy - HELD THAT:- After going through the impugned order, we are of the view that appeal filed by the revenue, on this issue, has been rightly dismissed. The impugned order has been passed after appreciating the facts in the right perspective and no ground is made out to interfere therein. No substantial question of law arises for consideration.
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