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2001 (3) TMI 293 - AT - Income TaxExtract: .......on the part of the assessee because the diary and books of account were in the possession of the Department. Under the circumstances, the charge of concealment cannot be attributed to the assessee. 9. In the light of above discussion, we see no justification for the impugned penalties and delete the same. 10. In the result, the appeals are allowed.
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