Penalty for wrong claim of losses and sec. 43B disallowance held justified but not for wrong claim o

IT : Where Assessing Officer in reassessment proceedings had disallowed assessee's various claims and also imposed penalty under section 271(1)(c) upon it, imposition of penalty in respect of disallowance of loss on sale of investments and vehicles and disallowance made under section 43B was justified, whereas imposition of penalty on wrong claim for depreciation on plant and machinery was not justified