Held that the Assessing Officer had made an office note in the assessment order to the effect that the seized material had also been examined so far as considered relevant but nothing incriminating was found in relation to this case, that the bank account of the assessee was examined and no adverse view is  required. Therefore when the  Assessing Officer had himself acknowledged that there was nothing incriminating in seized material. When that was so, there was nothing of the nature of undisclosed income prescribed in clause (c) of the Explanation to section 271AAB. Penalty is deleted.(AY. 2017-18, 2018-19)