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1971 (11) TMI 18 - HC - Income TaxPenalty - Finding of fact - if, on the material before it, the Tribunal refused to draw the inference that there was concealment, its finding was purely one of fact on which no reference was permissible - Tribunal was quite justified in rejecting the application of the Commissioner for a reference under section 256(2), on the ground that whether there was concealment or not was a question of fact
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