Penalty for concealment of chargeable expenditure

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..... 17. If the [Assessing] Officer or the Commissioner (Appeals) in the course of any proceedings under this Act is satisfied that any person has concealed particulars of chargeable expenditure or ha .....

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..... such chargeable expenditure : Provided that if the amount of chargeable expenditure (as deter mined by the [Assessing] Officer on assessment) in respect of which particulars have been concealed o .....

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