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2009 (7) TMI 1258 - AT - Income TaxExtract: .......rding the nature and source. Assessee was thus not able to substantiate the explanations given by him nor able to give all the facts relating to such explanation and material to the computation of its total income. Levy of penalty was, therefore, justified and no interference is called for. 7. In the result, appeal of the assessee stands dismissed.
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