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2013 (4) TMI 802 - ALLAHABAD HIGH COURTExtract: .......ng great expertise with it in the taxation law. The Apex Court has said that even if such assesee has committed silly mistake it cannot be a case for levy of penalty under Section 271(1)(c) of the Act. Respectfully following the aforesaid two decisions, we answer the above question in negative i.e. in favour of the assessee and against the Revenue.
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