No Malafide Intent: Assessee Not Guilty u/s 271(1)(c) for Inaccurate Income Details After Filing Revised Return.

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....Penalty u/s 271(1)( c) - we are unable to see any malafide or any deliberate act on the part of the assessee and without any hesitation, we hold that the assessee cannot be held guilty of furnishing of inaccurate particulars of its income, specially when the assessee filed a revised return immediately after noticing the mistake - AT....