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2013 (8) TMI 1179 - AT - Income TaxExtract: .......particulars or concealment of income, are totally irrelevant at this stage as it can only be considered while dealing with the issue of penalty under section 271(1)(c) of the Act. Therefore, we find no merit in these grounds and reject the same. 6. Accordingly appeal of the assessee is partly allowed. Order pronounced in the open court on 7.8.2013.
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