JUDGMENT The Income Tax Appellate Tribunal Patna Bench, Patna has referred following question of law: "Whether on the facts and in the circumstances of the case and in law the ITAT was right in deleting the penalty levied under Section 273(2)(c) based on a fresh document and because of the fact that sub-section under which penalty was levied was not correct subsection." 2. It appears from the penalty order passed by the Assessing Officer copy of which has been placed as Annexure-1 in the paper book (date of order is not mentioned in the order) that the Assessing Officer was of the view that assessee was required to submit a higher estimate of advance tax but assessee failed to do so. Reason for such view of the Assessing Officer was that during course of search one of the partners of the assessee firm declared undisclosed income of Rs.20 lacs. Therefore the assessee should have paid the advance tax on this undisclosed income also and since assessee did not deposit the advance tax on this income he has been levied with the penalty total amounting to Rs.1,20,000/- under Section 273(2)(c). 3. So far as penalty under Section 271(2)(C) of the Act is concerned. that was set aside by ITAT and against which the Tax Case No. 10 of 1999 has been sent to this Court in reference by the ITAT and said Tax Case No. 10 of 1999 has been dismissed by this Court (by us) today and the penalty on account of undisclosed income has been set aside after taking note of the stand of the assessee that one of the partners of the assessee declared undisclosed income because of the pressure of the Searching Officer and in fact there was no undisclosed income. 4. In this case also the assess took the same plea. However after finding that there is order of assessment of the income including the addition of Rs.20 lacs in the income of the assessee, the assessee deposited the advance tax. In that fact and circumstance of the case we are of the considered opinion that there was no illegality in the order passed by the ITAT and in view of the order passed by this Court in Tax Case No. 10 of 1999(R) we are of the considered opinion that the Tribunal had not committed any error. This Tax Case is accordingly disposed of. This Tax Case is accordingly disposed of. Tax case disposed of.