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    <title>1983 (8) TMI 72 - ITAT AHMEDABAD-C</title>
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    <description>The Tribunal ruled in favor of the assessee, canceling the penalties imposed under section 271(1)(c) of the Act for non-disclosure of income from self-occupied property. The decision was based on the finding that the omission was unintentional, not an attempt to conceal income, and the assessee had cooperated by disclosing the income in a subsequent return.</description>
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      <description>The Tribunal ruled in favor of the assessee, canceling the penalties imposed under section 271(1)(c) of the Act for non-disclosure of income from self-occupied property. The decision was based on the finding that the omission was unintentional, not an attempt to conceal income, and the assessee had cooperated by disclosing the income in a subsequent return.</description>
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