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1993 (8) TMI 131 - AT - Income TaxExtract: ....... On the facts and in the circumstances of the case, in our opinion, the assessee could not be charged for concealment of particulars of income or furnishing inaccurate particulars of income. The penalty under s. 271(1)(c) is, therefore, cancelled. 12. In the result, ITA Nos. 1195 and 1196/Hyd/1988 are dismissed and ITA No. 1197/Hyd/1988 is allowed.
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