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2010 (10) TMI 47 - ALLAHABAD HIGH COURTDeposits were found in the books of account of the assessee in the name of various persons, who had supplied hides and skins, and to whom the commission was payable - assessee could produce only some of the Vayparies and failed to produce others, because they were not available - Held that: failure to produce Vayparies cannot be taken to be a concealment for fixing the penalty liability on the assessee - it was difficult to trace out such persons after the long time. The assessee has produced some of the depositors and there is no evidence of any concealment of income on the part of the assessee. - Revenue appeal dismissed
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