No penalty for undisclosed income if it wasn’t mandatory to fill details of assets amp; liabilities in ITR

INCOME TAX : For levy of penalty under section 271AAB, case must fall within four corners of definition of expression 'undisclosed income' as defined under section 271AAB itself;

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000198829/no-penalty-for-undisclosed-income-if-it-wasn’t-mandatory-to-fill-details-of-assets-amp-liabilities-in-itr.aspx