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1980 (2) TMI 228 - MADHYA PRADESH HIGH COURTExtract: .......uestion referred to this Court is that levy of penalty under section 17(3) of the Act, on account of failure to furnish along with the return, statements under forms VIII-B and XII-A prescribed by rule 15(4), is not justified. 4.. In the circumstances of the case, parties shall bear their own costs of this reference. Reference answered accordingly.
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