https://www.taxtmi.com/caselaws?id=20576 Voluntary disclosure of bona fide accounting mistakes and prompt filing of revised returns before departmental detection meant the income addition stemmed from error, not concealment of particulars. On those facts, concealment penalty under section 271(1)(c) was not attracted, and the Tribunal's deletion of penalty was supported by the record. Because the findings turned on the assessee's self-disclosure and absence of independent discovery by the authorities, no referable question of law arose under section 256(2). en-us Wed, 19 Aug 1992 00:00:00 +0530 Sat, 14 Nov 2009 17:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20576 Voluntary disclosure of bona fide accounting mistakes and prompt filing of revised returns before departmental detection meant the income addition stemmed from error, not concealment of particulars. On those facts, concealment penalty under section 271(1)(c) was not attracted, and the Tribunal's deletion of penalty was supported by the record. Because the findings turned on the assessee's self-disclosure and absence of independent discovery by the authorities, no referable question of law arose under section 256(2). Case-Laws Income Tax Wed, 19 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20576