Sec. 271(1)(c) of Income Tax Act, 1961— Penalty — All that has happened in the case of assessee is that through a bona fide and inadvertent error, the assessee while submitting its return, failed to add the provision for gratuity to its total income and this can only be described as a human error which we are all prone to make and the calibre and expertise of the assessee has little or nothing to do with the inadvertent error and that the assessee should have been careful cannot be doubted, but the absence of due care, in a case such as the present does not mean that the assessee is guilty of either furnishing inaccurate particulars or attempting to conceal its income, thus. assessee not liable to penalty proceedings — CIT Vs. CELEBRITY FASHIONS LTD.  [2020] 421 ITR 458 (MAD)