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[s] The decision of this Court in K.M. Bhatia v. Commissioner of Income Tax, reported in 193 ITR 379 was cited to point out that, when inconsistent approach was adopted by the tribunal in rejecting the explanation, the levy of penalty was not valid. In that case, the Tribunal had adopted inconsistent and incongruous stand in upholding the penalty in respect of the year 1971-72 and the same explanation which was given by the assessee, namely, mistake of the accounts clerk which was put forth at the earliest point of time was accepted by the Tribunal for the year 1972-73 and an inconsistent approach was adopted by the Tribunal in respect of that very explanation for the year 1971-72.