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1960 (1) TMI 52 - HIGH COURT OF PATNAExtract: .......the penalty has not been validly imposed upon the assessee under Section 28 (1) (c) of the Income Tax Act and the question referred to the High Court by the Income Tax Appellate Tribunal must be answered in favour of the assessee and against the Income Tax Department. The assessee is entitled to the costs of the reference. Hearing fee, ₹ 250.
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