1992 (8) TMI 54

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Income Tax
Penalty
Judge(s) : OM PRAKASH., R. K. GULATI JUDGMENT At the instance of the Revenue, the following question has been referred to this court for its opinion : "Whether, .....

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..... o the extent of Rs. 5,000 was levied treating that amount as concealed income, under section 271(1)(c) of the Income-tax Act, 1961. From the order of the Appellate Tribunal, it is amply clear that add .....

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