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1988 (3) TMI 52 - GUJARAT HIGH COURTExtract: .......ving regard to the facts and circumstances of the case, imposition of penalty at 150 per cent. of the income concealed, in our opinion, is fully justified. In the view which we are taking, we answer all the questions referred to us for our opinion in the affirmative and against the assessee. Reference answered accordingly with no order as to costs.
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