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1972 (2) TMI 15 - HC - Income TaxWhether, Appellate Tribunal, was justified in holding that there was no evidence on record at the time the assessments were completed to show that the assessee-firm had concealed its income or had furnished inaccurate particulars thereof - If the answer to the above question is in the negative, whether the Income-tax Officer could, at the time of levying the penalty under section 28(1)(c) of the Act, take into account also the additional evidence brought on record after the assessments were completed
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