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1973 (7) TMI 14 - HC - Income TaxReturn of income for the assessment year 1963-64 filed in 1966 showed income less than 80 per cent. of the assessed income - "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that the Explanation to section 271(1)(c) of the Income-tax Act, 1961, is not applicable to this case?" - furnishing of inaccurate particulars was after the amendments - penalty would be justified
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