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1977 (9) TMI 49 - AT - Income TaxExtract: .......red opinion that the filing of the revised return can at best amount to an attempt to conceal the income which, however, it not punish-able under the Act. This contention of the Revenue is, therefore, rejected. 12. In the circumstances the penalty imposed in this case cannot be sustained and it is, accordingly, cancelled. 13. The appeal is allowed.
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