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2019 (8) TMI 163 - HC - Income TaxPenalty u/s 271(1)(c) - concealment detected in the course of any proceeding under the Act, which cannot be limited to assessment proceeding and should have been held to include survey proceeding u/s 133A(1) - Whether Appellate Tribunal erred in not appreciating that even clause (a) of explanation 4 to section 271(1)(c) does not refer to returned income so as to limit the penalty u/s 271(1)(c) with reference to difference between tax on Assessed Income and Returned Income?” - HELD THAT:- We dismiss this Tax Appeal in view of the order dictated today by us in SHREE SAI DEVELOPERS [2019 (8) TMI 59 - GUJARAT HIGH COURT] wherein held no error not to speak of any error of law could be said to have been committed by the Tribunal in passing the Impugned order. This Tax Appeal also fails and is hereby dismissed.
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