Pursuant to notice under section 153A, assessee filed its return wherein certain income was surrendered on account of unexplained investment in construction of a project and difference in stock. AO  levied the  penalty for failure to specify and substantiate manner in which undisclosed income was arrived. CIT (A) confirmed the order of AO. On appeal the Tribunal held that failure to specify and substantiate manner in which undisclosed income was derived rather embarked upon mercy plea that he was making surrender to buy peace of mind and avoid litigation- levy of penalty is held to be justified. (AY.2009-10)