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1973 (3) TMI 45 - ALLAHABAD HIGH COURTExtract: .......in not declaring its true income. The question as to whether the assessee was guilty of concealment or not is a question of fact and as the findings recorded by the Tribunal are supported by the relevant material, no question of law can be said to arise out of its order. The application fails and is dismissed with costs, which we assess at Rs. 100.
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