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1998 (4) TMI 543 - AT - Income TaxExtract: .......ive our opinion regarding the legal implications of not specifying in the notice clearly whether the penalty was initiated for "concealment" or for "filing inaccurate particulars" of income. 22. Accordingly, the penalty under section 271(1)(c) imposed on the assessee is cancelled. 23. The appeal filed by the assessee is allowed.
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