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1983 (1) TMI 75 - MADRAS HIGH COURT
Extract:
.......e assessee was directly involved. So far as the facts are concerned, it is the primary duty of the assessee or any party to the proceedings to disclose without any demur. If he had not chosen to disclose, he should take the responsibility on himself but that cannot be urged as point in his favour. We, therefore, decline the request made for remand.