Tribunal held that Failure to show the interest income due to inadvertent mistake of accountant . Levy of penalty is not justified. (AY. 2012-13)
V. K. C. Jayamohan v. ACIT (2019) 70 ITR 328 (Chennai) (Trib.)
S. 271(1)(c) : Penalty–Concealment–Failure to show the interest income due to inadvertent mistake of accountant – Levy of penalty is not justified.