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1982 (12) TMI 19 - PATNA HIGH COURT
Extract:
......., answer the question, referred to this court, in the affirmative, in favour of the assessee and against the Revenue. The Tribunal, on the facts and in the circumstances of the case, must be held to have acted legally in cancelling the penalty imposed upon the assessee. The assessee is entitled to the costs. Hearing fee is assessed at Rs. 250 only.