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    <title>2023 (3) TMI 1463 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The HC dismissed the appeal due to an unjustified 3270-day delay in re-filing and upheld the ITAT&#039;s decision imposing a penalty under Section 271(1)(c) of the Act for concealed income. The court found no substantial question of law, affirming the penalty as the assessee failed to disclose surrendered income properly. Pending applications were also dismissed.</description>
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      <description>The HC dismissed the appeal due to an unjustified 3270-day delay in re-filing and upheld the ITAT&#039;s decision imposing a penalty under Section 271(1)(c) of the Act for concealed income. The court found no substantial question of law, affirming the penalty as the assessee failed to disclose surrendered income properly. Pending applications were also dismissed.</description>
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