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    <title>2006 (8) TMI 134 - ALLAHABAD High Court</title>
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    <description>The court dismissed the appeal, holding that the respondent-assessee did not conceal or furnish inaccurate particulars of wealth as no return was filed. Therefore, no penalty under section 18(1)(c) of the Wealth-tax Act, 1957, was applicable.</description>
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