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1975 (6) TMI 22 - ITAT DELHI-DExtract: .......hat the assessee acted deliberately in violation of law can be drawn. No such material has been brought on record by the ITO and hence no case has been made for imposition of penalty under s. 271(1)(a). The AAC was, therefore, perfectly justified in deleting the penalty. No interference is called for. The departmental appeal fails and is dismissed.
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