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1990 (3) TMI 98 - AT - Income TaxExtract: .......arly applicable and the CIT (Appeals) was, therefore, concealed income with reference to which penalty ought to be imposed in accordance with law taking into account the provisions of Explanation 4 to section 271(1)(c) of the IT Act, 1961 into account. We accordingly uphold this part of his order. 18. In the result, the appeal stands partly allowed
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