Tribunal held that a perusal of the details filled in the return would show that the assessee had filled in the business income details therein, instead of filling up the details of the profit and loss account. This mistake had a cascading effect and the software had picked up the erroneous figures for computing the book profits under section 115JB. The audited profit and loss account disclosed the net profit before tax at Rs. 1,52,18,851. The audit report obtained in form 29B under section 115JB of the Act also disclosed the net profit at Rs. 1,52,18,851 and the book profits were also arrived at, at the very same figure. The mistake had occurred due to erroneous feeding of data while filling up the return of income. This was a bona fide and inadvertent error. The imposition of penalty was not justified. (AY.2011-12)