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1979 (3) TMI 118 - ITAT PATNA-BExtract: .......hat the assessee had concealed the income. On the whole, we find that the Department has failed to prove that the assessee is guilty of concealment of income of Rs. 15,000. We therefore, hold that the AAC, therefore was justified in cancelling the penalty under. We, therefore, uphold the order of the AAC. 14. In the result, the appeal is dismissed.
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