It has been held by the Appellate Tribunal that the applicability of section 271AAB is integrally connected to search under section 132 of the Act. In the absence of search under section 132 the assessee has no occasion to avail of the concessional treatment by way of admission under section 132(4) of the Act. The penalty in the case of the assessee could not be sustained as the assessee was not the person who was subjected to search and consequently the provisions of section 271AAB could not be invoked in his case. (AY.2007-08 to 2012-13)