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2001 (8) TMI 95 - HC - Income TaxExtract: .......question of imposition of penalty under section 271(1)(c) does hot arise. Accordingly, the first question is answered in the affirmative, in favour of the assessee and against the Revenue. So far as the second question is concerned, that is really of academic interest, and we decline to answer the same. The references stand disposed of accordingly.
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