assessee was a firm and for past years no claim was made u/s 80 IA. thereafter , 80 IA was claimed in same status.
notice u/s 154 issued for another asst. year.. revised return filed to withdraw claim. penalty u/s 271 (1) (c) deleted by court
since there was no evidence of any detection in notice u/s 154. dharmendra tex. s.c. considered and penalty deleted even
without aid of reliance petro s.c. judgement. mistake of claim considered to be bonafide.
refer 50 D. T. R. 321 Guj. Backbone enterprise