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2011 (4) TMI 826 - HC - Income TaxPenalty under section 271(1)(c) - Survey u/s 133A - Held that:- Assessee was unable to point out that he had disclosed the surrendered amount in the return of income filed by her or that there was no concealment or that full particulars had been disclosed by the assessee - Since the assessee did not truly disclosed his income which was surrendered, so it was a case of concealment, liable to the penalty under section 271(1)(c) - Decided against the assessee.
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