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1990 (2) TMI 34 - KERALA HIGH COURT
Extract:
.......e matter calls for a fresh look by the Commissioner of Income-tax. We, therefore, set aside the impugned orders, and direct the Commissioner of Income-tax to reconsider the matter relating to penalty imposable under sections 271 ( 1 ) (a) and 273 (2) (b) in question afresh. The writ appeals are allowed as above. There shall be no order as to costs.