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1988 (10) TMI 75 - ITAT DELHI-CExtract: .......cumstances of the case. The Tribunal was right in holding that the ITO had rightly applied the provisions of s. 271(1) (c) to the facts of the case. 3. Whether on the facts and in the circumstances of the case, the Tribunal was right in restoring the matter to the ITO to enable him to obtain the approval of the IAC and then levy the penalty again .
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