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    <description>The Tribunal allowed the appeal, determining that the revised return was voluntary and the assessee did not furnish inaccurate particulars of income. The penalty under Section 271(1)(c) was directed to be deleted.</description>
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      <description>The Tribunal allowed the appeal, determining that the revised return was voluntary and the assessee did not furnish inaccurate particulars of income. The penalty under Section 271(1)(c) was directed to be deleted.</description>
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