Income admitted by assessee before issue of reassessment notice doesn’t invite concealment penalty

IT: Where assessee after filing its return declaring income from sale of shares taxable as long term capital gain, intimated DDIT (Inv.) later on that amount disclosed earlier as long term capital gain was in fact taxable as 'income from other sources' and, accordingly, paid differential tax on said amount before issuance of notice under section 148, said conduct of assessee being bona fide in nature, impugned penalty order passed under section 271(1)(c) on account of concealment of particulars