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2011 (5) TMI 1130 - AT - Income TaxExtract: .......udgments cited by the Ld. A. R. of the assessee as noted above are squarely applicable and by respectfully following these judgments, we hold that the Revenue could not establish the factum of concealment of income and hence penalty u/s.271(1) (c ) is not justified. We therefore, delete the penalty. Order pronounced in Open Court on 27 - 05 - 2011.
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