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1992 (3) TMI 161 - AT - Income TaxExtract: .......ed the particulars of income relating to the refund of excise duty and therefore, there was concealment of income and, consequently, penalty is warranted in law. Accordingly, we uphold the order of the CIT(A) and reject the grounds taken by the assessee. No argument was advanced on the point of limitation. 11. In the result, the appeal is dismissed
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