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8. Price Water House Coopers Pvt. Ltd. v/s CIT [2012]348 ITR 306 (SC),In this matter Tax Audit Report was filed along with the return and that it unequivocally stated that the provision for payment was not allowable Under Section 40A(7) of the Act indicates that the Assessee made a computation error in its return of income. There is also no question of the Assessee furnishing any inaccurate particulars. It appears to us that all that has happened in the present case is that through a bona fide and inadvertent error, the Assessee while submitting its return, failed to add the provision for gratuity to its total income. This can only be described as a human error which we are all prone to make. The imposition of penalty on the Assessee is not justified. The Assessee had committed an inadvertent and bona fide error and had not intended to or attempted to either conceal its income or furnish inaccurate particulars. Court shall not interfere with findings of Lower Court unless there is certain error apparent on face of record.