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1991 (7) TMI 132 - ITAT CHANDIGARHExtract: .......ales, in our considered opinion, has no basis for imposition of concealment penalty inasmuch as this issue is debatable one and positive concealment is not attributable to the assessee qua this income of Rs. 22,590. 11. The penalty shall be worked out afresh in the above terms. The revenue succeeds in its appeal which we will term as partly allowed
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