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1976 (3) TMI 75 - AT - Income TaxExtract: .......ether it was concealment of income or furnishing inaccurate particulars of income. In my opinion on the facts and the circumstances of the present case the assessee rsquo s claim that the omission was due to over sight rather than due to any fraud or wilful neglect on her part is acceptable. 4. I, therefore, cancel the penalty and allow the appeal.
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