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2002 (12) TMI 67 - MADHYA PRADESH HIGH COURToffence under section 276C - Considering the submission of learned counsel and on a perusal of the record as also the decision of this court in the case of Sureshchand Gupta, I find that in the instant case also the Income-tax Appellate Tribunal has set aside the order of penalty holding that the case of deliberate concealment of the income is not made out. In view of the aforesaid finding of the Tribunal, the very foundation of the prosecution of the respondent accused, stands demolished.In the result, the two appeals filed on behalf of the appellant, deserve the fate of dismissal and they are accordingly dismissed
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