Held that the addition of difference between interest declared in the books and that shown in form 26AS may not be convincing but the fact remained that the deposits had duly been reflected in the assessee’s books of account and a bona fide mistake on the part of the accountant not to tally the interest calculation with form 26AS could not lead to the conclusion that the assessee furnished inaccurate particulars of its income  to justify levy of penalty under section 271(1)(c) of the Act.  (AY.2013-14)