N.K. Patil, J.— The instant appeal is by the revenue questioning the legality and correctness of the impugned order dated 7.2.2005 passed by the income Tax appellate Tribunal in ITA No. 109/Bang/2002 and raising following substantial questions of law:

1) Whether the Tribunal was correct in holding that no penalty would ba laviad in the casa of the assessee despite the assessee furnishing inaccurate particulars of income/concealing particulars of income in the return of in corosfiled on 30.7.1993 which was delected during course of assessment proceedings and an addition of Rs. 4,82,097/- having been added and the same being accepted by the assessee?

2) Whether the Tribunal was correct in proceeding to hold that there was a bona fide mistake in the computer and all the details had been furnished by the assessee before the Assessing Officer which was wholly an incorrect statement since the same vas detected by the Assessing Officer in the course of assessment proceedings and therefore the additions came to be made which was accepted by the assessee and consequently the penalty levied by the Assessing officer and confirmed by the Appellate Commissioner vas fully justified?

2. The