No concealment penalty if amount surrendered in search wasn’t disclosed in return but advance tax wa

IT-I : Where pursuant to search proceedings, assessee filed his return wherein amount surrendered was not disclosed due to unintentional mistake, in view of fact that surrendered income had been duly reflected in cash flow chart and balance sheet and moreover, assessee had paid advance tax on said amount, there being no concealment of particulars of income, impugned penalty order passed under section 271(1)(c) was to be set aside