Concealment penalty couldn’t be imposed when issue of unit-wise deduction to assessee was debatable

IT : Where Assessing Officer passed a penalty order under section 271(1)(c) for raising a false claim of deduction under section 80HHC, in view of fact that issues like unit wise deduction, exclusion of excise duty and sales-tax from total turnover etc. had been a matter of dispute between Department and assessee and, thus, issue of deduction was a debatable one, Tribunal was justified in setting aside impugned penalty order