Allowing the appeal the Court held that there was nothing on record to indicate that the assessee had made a wrongful claim of having actually paid any amount towards additional bonus to the employees in the relevant accounting year. The claim for additional bonus was disallowed on the ground that the amount was actually paid in the subsequent accounting year. Merely raising claim subsequently found inadmissible in law would not amount to concealment or furnishing of inaccurate particulars, penalty unsustainable. (AY. 1984-85)