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2008 (11) TMI 219 - SCH - Income TaxPenalty u/s 271(1)(c) – amendment to section 271(1) was only clarificatory in nature and applicable to earlier years also – penalty is leviable even if the assessed income is NIL – since question of concealment was not gone through was not considered by ITAT or HC, the matter is remanded back to ITAT for consideration.
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