Dismissing the appeal of the revenue ; where the income computed in accordance with the normal procedure is less than the income determined by legal fiction namely the book profits under S. 115JB and the income of the assessee is assessed under S.115JB and not under the normal provision, the tax is paid on the income assessed under S.115JB of the Act, and concealment of income would have no role to play and would not lead to tax evasion. Therefore, penalty cannot be imposed on the basis of disallowance or additions made under the regular provisions. ( AY. 2005 -06)