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2019 (1) TMI 961 - HC - Income TaxLevy of penalty u/s 271(1)(c) - validity of notice - non specification of specific grounds - Concealment of income - Held that:- Substantial question of law is covered by the judgment of this Court in the case of THE COMMISSIONER OF INCOME TAX AND ANOTHER Vs. MANJUNATHA COTTON AND GINNING FACTORY [2013 (7) TMI 620 - KARNATAKA HIGH COURT]. Following the aforesaid judgment of this Court, the substantial question of law is answered in favour of the assessee
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