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1991 (2) TMI 88 - BOMBAY HIGH COURTExtract: .......ibhai 1991 189 ITR 41), we have already held that when an assessee had disclosed particulars of his income in Part IV of the return, there is no concealment. Accordingly, we hold that the Tribunal was justified in cancelling the penalty. The questions are, accordingly, answered in the affirmative and in favour of the assessee. No order as to costs.
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