Held, that the penalty under section 271AAB of the Act, can be levied only in the hands of a person against whom the search was conducted. There was no search in the case of present assessee and the assessment in his case was framed under section 153C. Therefore, the very initiation of revision proceedings was not in accordance with law and it could not be sustained and the revision order passed by the Principal Commissioner was liable to be quashed. (AY.2014-15)