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1985 (6) TMI 84 - AT - Income TaxExtract: .......ct, 1961. Accordingly, we hold that the assessee has not concealed any particulars of his income of furnished inaccurate particulars of such income as contemplated under s. 271 (1) (c). In that view, of the matter, we cancel the penalty levied under s. 271 (1) (c) and allow the appeal filed by the assessee. 15. In the result, the appeal is allowed.
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