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1996 (3) TMI 171 - AT - Income TaxExtract: .......to concealment and for this purpose we have to fall back on the main provision which has been judicially interpreted by the Orissa High Court in the judgment cited above. 11. For the aforesaid reasons, we are of the view that the assessee is not liable to the penalty. under section 271(1)(c). The penalty imposed is cancelled and the appeal allowed.
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