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2002 (10) TMI 734 - AT - Income TaxExtract: .......d inaccurate particulars of income, as such on this score also penalty is liable to be deleted. Viewed from any angle, as discussed in detail hereinabove, we are of the firm view that no penalty under section 271(1)(c) can be validly levied in the instant case. We accordingly delete the same. 8. In the result, the appeal of the assessee is allowed.
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