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    <title>1994 (4) TMI 65 - MADHYA PRADESH High Court</title>
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    <description>The court upheld the Income-tax Officer&#039;s order adding Rs. 11,027 to the income of a Hindu undivided family for the assessment year 1971-72, as the assessee admitted the error. In penalty proceedings, the court ruled that challenging the reassessment order was not permissible without fresh evidence of deliberate concealment, ultimately ruling in favor of the Revenue on both issues. The reference was disposed of without costs.</description>
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      <description>The court upheld the Income-tax Officer&#039;s order adding Rs. 11,027 to the income of a Hindu undivided family for the assessment year 1971-72, as the assessee admitted the error. In penalty proceedings, the court ruled that challenging the reassessment order was not permissible without fresh evidence of deliberate concealment, ultimately ruling in favor of the Revenue on both issues. The reference was disposed of without costs.</description>
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