The Supreme Court: Modifies Penalty U/s. 271AAA of the Income Tax Act, Reducing Assessed Liability from Rs. 4.78 Crores to 10% on Rs. 2.49 Crores; Clarifies Scope of AO's Discretion, Defines "Undisclosed Income" and "Specified Previous Year," and Establishes Conditions for Penalty Imposition Based on Taxpayer’s Disclosure, Explanation of Source, and Payment of Taxes and Interest in Search-Based Assessment, Dated - 13-02-2025.