Penalty u/s 271AAA cannot be levied on undisclosed Income for which AO did not put a specific query to assessee

1. The Revenue is in appeal against the order dated 28th October, 2016 passed by the Income Tax Appellate Tribunal in ITA NO. 476/Del./2014 for Assessment Year (‘AY’) 2010-2011. 2. The question sought to be urged by the Revenue is whether the ITAT erred in law in confirming the order of the Commissioner of Income Tax (Appeal) [‘CIT(A)] deleting the penalty imposed upon the Respondent Assessee under Section 271AAA of the Income Tax Act, 1961. 3. The CIT(A) in para 4.7 of the order dated 4th November, 2013 noted that no specific query had been put to the Assessee by drawing his attention t...