Meaning of “In respect of which particulars have been concealed or inaccurate particulars have been furnished”

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Case Name : Shree Ashray Lal Vs. CIT Citation :[1997] 223 ITR 705/93 TAXMAN 36 (ALL.) Court : Allahabad High Court Section : 271 Meaning : The words ‘in respect of which the particulars have been concealed or inaccurate particulars have been furnished’ in section 271(1)(c), qualify the preceding expression ‘the amount of the income’….

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