Sec. 271(1)(c) of Income Tax Act, 1961— Penalty — It was held that bonafide act of assessee was established from facts that assessee accepted mistake and did not prefer any appeal against order of AO and non--furnishing of revised return did not mean that bonafide mistake in making a wrong claim should be visited with imposition of penalty, moreover, time for filing a revised return had already been expired, therefore, it is not a fit case for levy of penalty u/s.271(1)(c) - KUMUDINI V. GAVIT V/s ITO - [2020] 27 ITCD Online 016 (ITAT-PUNE)