S. 271(1)(c) : Penalty – Concealment -Inaccurate particulars – Mistake committed in calculation – Non -Resident – Peak amount offered on account of funds lying in the bank accounts held by JWL and SF with HSBC Bank Zurich -Revised return filed before issue of notice u/s 148 of the Act which was accepted without making addition – Deletion of penalty is held to be valid . [ S. 139, 143(3) , 148 ]