Penalty u/s 271(1)(c) Not Automatic for Non-Inclusion of Tax Refund Interest; Negligence Not Always Misconduct.

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....Penalty u/s 271(1)(c) - non inclusion of interest on IT refund received u/s 244A - failure to look into the 26AS at the time of filing return would not indicate any contumacious or obstinate conduct on the part of the assessee, but possibly reflect laxity or some carelessness - A bonafide error or mistake does not necessarily invite penalty proceedings in every case....