Tribunal held that under Explanation 5A to S. 271(1)(c) the penalty shall be levied if the assessee in the course of action initiated under S.  132 was found to be the owner of any money, bullion, jewellery or other valuable article or there is some income based on the entry in the books of account or documents. Then, it shall be presumed that the assessee has either concealed the particulars of income or furnished inaccurate particulars of income. However in the case of the assessee there was no such allegation made by the authorities. The assessee had already disclosed the long-term capital gains in the return filed under S.  139. The addition in the assessment framed under S.  153A was made on account of the difference between the rate adopted by the assessee vis-a-vis that adopted by the Department as on April 1, 1981. The assessee had taken the rate at Rs. 84.80 per square foot for the acquisition of the land whereas the Assessing Officer had adopted the rate at Rs. 15 per square foot for the acquisition of such land as on April 1, 1981. Thus the addition was not on the basis of any incriminating document found during the course of search. The additional income in the return file under S.  153A was declared voluntarily and without any income or documents having been found by the Department in the manner provided under Explanation 5A to S. 271(1)(c). No undisclosed income by the Department was found in the course of the search conducted under S.  132. There could not be any penalty under Explanation 5A to S. 271(1)(c) until and unless it supported on the basis of incriminating document. (AY. 2011-12)