https://www.taxtmi.com/highlights?id=46332 Penalty u/s 271(1)(c) - error in filing return - Once the assessee is served with a notice of scrutiny assessment, corrections to the declaration of his income, would not grant an immunity from penalty - The assessee revised income voluntarily before he was confronted with the incorrect claim - original declaration of income suffered from a bonafide unintended error - no penalty en-us Tue, 07 May 2019 06:12:12 +0530 Tue, 07 May 2019 06:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46332 Penalty u/s 271(1)(c) - error in filing return - Once the assessee is served with a notice of scrutiny assessment, corrections to the declaration of his income, would not grant an immunity from penalty - The assessee revised income voluntarily before he was confronted with the incorrect claim - original declaration of income suffered from a bonafide unintended error - no penalty Highlights Income Tax Tue, 07 May 2019 06:12:12 +0530 https://www.taxtmi.com/highlights?id=46332