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2003 (1) TMI 237 - AT - Income TaxExtract: ....... are of the opinion that assessee had concealed particulars of her income, therefore, liable for penalty under s. 271(1)(c). The CIT(A) was justified in upholding the penalty to the extent of 100 per cent of the tax sought to be evaded in which no interference is called for from our side. The appeals filed by the assessee are, therefore, dismissed.
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