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2003 (1) TMI 272 - ITAT JAIPUR
Extract:
.......e Vice President Shri Vimal Gandhi as third member in this case has concurred with the view taken by the Accountant Member that the case of concealment of income or furnishing inaccurate particulars of income is not established and, therefore, the penalty levied is required to be cancelled. 2. As a result, the appeal of the assessee stands allowed.
