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1992 (12) TMI 77 - AT - Income TaxExtract: .......er at the time of penalty proceedings. 39. In view of the totality of the circumstances, we are, therefore, of the view that the assessee is guilty of concealment and penalty under section 271(2)(c) has rightly been levied by the Revenue. We, accordingly, confirm the order of the CIT (Appeals). 40. In the result, the assessee s appeal is dismissed.
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