No Penalty for Inaccurate Income Details Due to Clerical Error u/s 271(1)(c) of Income Tax Act.

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....Penalty levied u/s 271(1)(c) - Even if it is considered for a moment to be a case of furnishing of inaccurate particulars of income, the same has been caused due to a clerical mistake committed by the clerk who fed the details into the computer - the case does not warrant levy of penalty u/s 271(1)(c) - AT....