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1976 (3) TMI 48 - ORISSA HIGH COURTExtract: .......ed not to impose penalty. This question is one of fact and no question of law arises for determination of the court. We would accordingly hold In the facts and circumstances of the case, the learned Appellate Tribunal is justified in cancelling the penalty under section 271(1)(c) of the Income-tax Act. We make no order as to costs. DAS J.--I agree.
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