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2000 (10) TMI 190 - AT - Income TaxExtract: .......tion of law arising out of the decisions cited by the learned counsel for the assessee, we are of the opinion that the disputed amount cannot be considered as assessee rsquo s concealed income so as to attract the provisions of s. 271(1)(c). Accordingly, the impugned order of the CIT(A) confirming the penalty is cancelled and the appeal is allowed.
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