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2008 (11) TMI 288 - AT - Income TaxExtract: .......not support the contention of the assessee that levy of concealment penalty is vitiated on the ground that reassessment proceedings itself are invalid. 17. In view of the above discussion, we hold that no interference is called for in the order of learned CIT(A) in both the years. 18. In the result, both these appeals of the assessee are dismissed.
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