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1976 (3) TMI 72 - AT - Income TaxExtract: .......es of the case, there is no material to think (at least sufficient material) that there is concealment of income on the part of the assessee. The Explanation is also of no assistance to the Department when the merits of the case is taken into consideration. so the appeal has to be allowed. 8. The appeal is allowed. The penalty imposed is cancelled.
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