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1997 (11) TMI 73 - KERALA HIGH COURTExtract: .......iously concealed its income. Consequently, we decline to answer the questions. The matter is remanded back to the Tribunal to give a fresh finding on the question of penalty in accordance with law. A copy of this judgment with the seal of this court and the signature of the Registrar shall be sent to the Income-tax Appellate Tribunal, Cochin Bench.
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