No Penalty u/s 271(1)(c) for Inadvertent Error; Expertise of Assessee Deemed Irrelevant by Court.

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....Penalty u/s 271(1)(c) - The calibre and expertise of the assessee has little or nothing to do with the inadvertent error. Absence of due care, in a case such as the present does not mean that the assessed is guilty of either furnishing inaccurate particulars or attempting to conceal its income. - No penalty - AT....