If income been disclosed by assesse after search by filing return u/s 153A then penalty u/s 271(1)(c) is imposable

Brief of the case: ITAT Pune held in Mrs Sarita Manjeet Singh Chopra Vs ITO that if the assesse had disclosed its unaccounted income filing return u/s 153A only after it was caught in search by the income tax department then that disclosed income through return would be considered as undisclosed income and penalty u/s 271(1)(C) would be levied on the same because as per sec 271(1)(c) if the amount (cash/bullion etc) had been caught by the income tax department during search and that belong to that previous year of which due date had been expired and that particular income was not disclosed by ...