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1979 (4) TMI 66 - ITAT MADRAS-AExtract: .......ars have been given it is unnecessary to deal with the legal question, namely, whether penalty can be levied on the legal representative. Considering all the facts and circumstances of the case, we hold that concealment has not been proved and accordingly s. 18(1)(c) of the Act cannot be applied. The appeals are allowed and the penalties cancelled.
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