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1974 (4) TMI 21 - HC - Income TaxExtract: .......rove that the concealment was deliberate or not, and the true effect of the Explanation to section 271(1) of the Act. In this situation, the question of law as framed by the department does arise and we direct the Tribunal to refer the same along with the statement of the case for the opinion of this court. The costs will abide the ultimate result.
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