Section 271(1)(c) of the Income Tax Act, 1961 — Penalty — Concealment Penalty — The Concealment of particulars of income or furnishing of inaccurate particulars of income by the assessee has to be in the return filed by it, even if some discrepancies were found during the survey resulting in surrender of income by the assessee, once the assessee had declared the income in the return penalty cannot be levied on surmise that the assessee would not have disclosed the income but for the survey, therefore, penalty was deleted — Rajendra Shringi vs. Deputy Commissioner of income tax [2020] 77 ITR (trib) 85 (Jaipur)