Return selected for limited scrutiny only for examination of issue of foreign assets. No notice regarding interest on income-Tax refund received by assessee. No merit in findings of Assessing Officer that assessee chose to disclose interest only after case selected for limited scrutiny. Suo motu declaration of interest on Income-tax refund, as offered by assessee during assessment proceedings, accepted under Section 143(3), without modification of revised computation in this regard. Explanation for not offering interest on income-tax refund while filing her return bona fide. Non-declaration of interest cannot be said to be under-reporting of income. Penalty cannot be levied. (AY.2017-18)