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1991 (3) TMI 77 - ALLAHABAD HIGH COURTExtract: .......that there was gross fraud or wilful neglect, even though this is a case of penalty proceedings under section 271(1)(c) of the Income-tax Act. We do not think that a question of law arises from the order of the Tribunal as it has recorded a finding that there was no proof of wilful or fraudulent concealment. The application is accordingly rejected.
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