section 2(22)(e) or section 271(1)(c)

As per explanation to section 271(1)(c)  furnising of inaccurate information in the return amounts to concelement of income so in this section 271(1)(c) will attract.

Assuming you have filed Revised return u/s 139(5) before issuance of notice of assessment, we can say that the revised return relates to the original return filed u/s 139(1). i.e. For all purpose of the IT Act, 1961 the revised return  shall be deemed to be filed on the date of filing of original return. If this is the case, AO shall not be justified in initiating penalty proceedings on the basis of incorrect particulars furnished in the original return.

Pls provide dates of both returns and order.

Penalty for concealment of income shall be imposed u/s 271(1)(c) since Revised Return has been filed after the issuance of notice u/s 271(1)(c).