Tribunal held that  as  regards the addition for unexplained cash of Rs. 59,116 which was found during the course of search at the assessee’s residence, the assessee could not give any plausible reply to satisfy the search team or the Assessing Officer during the course of assessment proceedings. The assessee had also not challenged this addition before the Tribunal. So as far as unexplained cash of Rs. 59,116 was concerned the assessee did not fall within the scope of section 271AAA(2) . Therefore the assessee was liable to pay penalty under section 271AAA at 10 per cent. on the undisclosed income of Rs. 12,52,670 and unexplained cash of Rs. 59,116 totalling Rs. 13,11,786 on which the penalty was sustained at 10 per cent. at Rs. 1,31,179.( AY.2011-12)