ITR filing mistake: ITAT deletes ₹17.41 lakh penalty after CA firm's affidavit proves clerical error

The Mumbai ITAT deleted a ₹17.41 lakh penalty after accepting a CA firm's affidavit that an incorrect revised ITR was filed due to a clerical error. The Tribunal held that, in the absence of evidence of deliberate misreporting, penalty under Section 270A could not be sustained.