No Penalty Imposed u/s 271AAB: Income Disclosed Post-Search, No Incriminating Documents Found.

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....Penalty u/s 271AAB - assessee as a result of search has disclosed an income in the return filed in response to the notice issued under section 153A - There was no reference made by the authorities below to the documents of incriminating nature having bearing on the income of the assessee in their respective orders - No penalty - AT....