The Tribunal held that the claim was found false and bogus. Therefore it was clear case where the fact of filing inaccurate particulars had been detected by the Assessing Officer at the assessment stage. If the assessee made a claim which was not only incorrect in law but was also wholly without any basis and the explanation furnished by him for making such claim was not found to be bona fide, the assessee would be liable to penalty under S. 271(1)(c) . (AY. 2014-2015)