Extended Limitation and Penalty Not Applied Due to Lack of Willful Misstatement or Suppression Charges by Department.

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....Clandestine Removal - the extended period of limitation could not have been invoked as well as the penalty could not have been imposed since there is no charge of willful mis-statement or suppression made against the assessee - the department has failed to discharge the onus cast upon him to prove the charge of clandestine removal. - HC....