Allowing the appeal the Court held that correct book profit was not only shown in the tax audit report, but it was duly uploaded in the income-tax portal and filed before the AO much prior to the case was undertaken for scrutiny assessment; it is the assessee itself who brought correct figures on record informing the AO about the difference in the figures of book profit attributing the same to be inadvertent data feeding mistakes in the return filed. Order of Tribunal affirming the penalty is set aside.  (AY. 2016-17)