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1996 (11) TMI 57 - PUNJAB AND HARYANA HIGH COURTExtract: .......e assessee, as the assessee failed to discharge the initial onus placed upon it that the failure to return the correct income did not arise from any fraud or any gross or wilful neglect on its part. Similarly, parts (a) and (b) of question No. 2 are also answered in the negative, i.e., in favour of the Department and against the assessee. No costs.
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