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1981 (2) TMI 100 - AT - Income TaxExtract: .......was not done by him. In our view, it was for the ITO on the facts and circumstance of the case to draw out material to prove the concealment of income in respect of the above sum of Rs. 36,352. In accordance with our finding we, therefore, cancel the penalty of Rs. 36,352 levied by the IAC. 6. In the result, appeal filed by the assessee is allowed.
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