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2000 (7) TMI 47 - DELHI HIGH COURTExtract: .......come-tax Officer referred the matter to the Inspecting Assistant Commissioner in the case at hand, sub-section (2) of section 274 had already been deleted and, therefore, it was only the Income-tax Officer who had the authority to impose penalty. The question referred therefore has to be answered in the affirmative, i.e., in favour of the assessee.
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