No Penalty Is Leviable U/s 271(1)(C) If Bona Fide Mistake In Original Return Was Corrected By Revised Computation During Assessment: Mumbai ITAT16 March 2024 8:30 AM IST
It Is The Bonafide Mistake Of Taxpayer Paying To Railways Instead Of GST Department: Bombay High Court17 Sept 2022 11:43 AM IST