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1976 (9) TMI 63 - ITAT DELHI-CExtract: .......concealment of income. In the very appropriate but significant words of Justice Shri J.C. Shah as then he was, in order to impose the penalty the Revenue must prove the some thing more and that some thing more the Revenue has not been able to prove. We, therefore, hold that the penalty is inexigible and we delete the same. 3. The appeal is allowed.
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