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2001 (11) TMI 43 - HC - Income TaxExtract: .......nt year 1981-82? 2. Whether the Tribunal s view that the facts of the case do not establish that there was any furnishing of inaccurate particulars by the assessee so as to justify the imposition of penalty under section 271(1)(c) is reasonable, sup ported by valid materials and sustainable in law? In favour of the assessee and against the Revenue.
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