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1980 (7) TMI 55 - GUJARAT HIGH COURT
Extract:
.......hat the Tribunal was right in law in confirming the levy of penalty upon the assessee under the provisions of s. 271(1)(c) of the Act. The question referred for our opinion is, therefore, answered in the affirmative, that is to say, in favour of the revenue and against the assessee. The assessee shall pay the costs of this reference to the revenue.