Levy of penalty under s. 271AAB is not based on addition made and investigation/enquiry conducted during the course of assessment proceedings, rather it is based on search conducted on the assessee. Even if it is assumed that primary charge of undisclosed income has to be read along with ancillary conditions, where the AO has not stated the specified charge at the time of initiation of penalty proceedings, such uncertain charge at the stage of initiation of penalty proceedings can be made good with a clear cut charge in the penalty order. Merely on the basis of surrender the levy of penalty is not justified. As regards cash found in the Couse of search which was not disclosed in the books of account, levy of penalty was confirmed. (AY .2014-15)