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2013 (1) TMI 1002 - HC - Income TaxExtract: .......essee to prove that there was no concealment of income. The Tribunal was, therefore, not justified in deleting the penalty only on the ground that the addition was made under Section 69A of the Act which is a deeming provision. 8. We, therefore, answer the question referred to us in the negative i.e. in favour of the Revenue and against the assesse
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