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2001 (2) TMI 1028 - HC - Income TaxExtract: .......ve, we do not find any valid ground to entertain the prayer made in these appeals. We are further of the view that once the Commissioner of Income-tax (Appeals) had accepted the explanation given by the assessee in respect of the allegation of concealment of income, there is no scope for interference by this court. Hence, the appeals are dismissed.
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