Penalty u/s 271(1)(c) not leviable for human error committed by accountant

Rameshchandra P. Bhatt Vs ITO (ITAT Ahmedabad) ITAT Ahmedabad held that penalty under section 271(1)(c) of the Income Tax Act not leviable on account of human error committed by the accountant as the same is not willful attempt to conceal income. Facts- The case of assessee was selected under limited scrutiny under section 143(2) of the Act. During the assessment, the assessee vide letter dated 18-08-2017 submitted that due to oversight by the accountant an amount of Rs. 5 lakh being professional receipt form M/s Health Secure (India) Pvt. Ltd was not included in income but the credit of TDS o...