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1996 (3) TMI 491 - MADHYA PRADESH HIGH COURTExtract: ....... the assessing authority to redetermine by proper calculation the amount of penalty leviable under section 17(3)(i) and (ii) of the Act. Thus, we answer this reference in favour of Revenue and against the assessee and direct the assessing authority to redetermine the amount of penalty in accordance with law. Reference answered in favour of Revenue.
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