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    <description>The Tribunal upheld the penalty under Section 18(1)(c) of the Wealth Tax Act against the assessee for concealing assets as the return was not filed voluntarily and the presumption of notice service was not rebutted. The appeals were dismissed, affirming the penalty.</description>
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      <description>The Tribunal upheld the penalty under Section 18(1)(c) of the Wealth Tax Act against the assessee for concealing assets as the return was not filed voluntarily and the presumption of notice service was not rebutted. The appeals were dismissed, affirming the penalty.</description>
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