In the result, all the captioned appeals of the assessee for A
Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm
271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (4)The provisions of sections 274 and 275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation. - For the purposes of this section,- (a)"undisclosed income" means- (i)any income