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    <description>The Appellate Tribunal allowed the appeal, setting aside the penalty imposed under Section 271(1)(c) of the Income Tax Act for alleged concealment of income and inaccurate particulars. The Tribunal also condoned the delay in filing the appeal, ruling in favor of the appellant.</description>
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      <description>The Appellate Tribunal allowed the appeal, setting aside the penalty imposed under Section 271(1)(c) of the Income Tax Act for alleged concealment of income and inaccurate particulars. The Tribunal also condoned the delay in filing the appeal, ruling in favor of the appellant.</description>
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