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    <title>Appeal Allowed: No Willful Concealment of Income by Deceased u/s 271(1)(c) of Income Tax Act.</title>
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    <description>Penalty u/s 271(1)(c) - whether deceased deliberately concealing the income or filing the inaccurate particulars of the income - Since there was no willful and deliberate concealment of the income by the assessee therefore the appeal is required to be allowed. - AT</description>
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      <description>Penalty u/s 271(1)(c) - whether deceased deliberately concealing the income or filing the inaccurate particulars of the income - Since there was no willful and deliberate concealment of the income by the assessee therefore the appeal is required to be allowed. - AT</description>
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