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2002 (12) TMI 192 - AT - Income TaxExtract: .......f the original return was of the former kind, namely, to camouflage an omission deliberately made. 5. In our opinion, the assessee has made disclosure voluntarily and he has not concealed any income, therefore, we are of the view that this is not a fit case to levy the penalty. Therefore, we delete the same. 6. In the result, the appeal is allowed.
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