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2000 (7) TMI 37 - DELHI HIGH COURTExtract: .......n of proceedings under section 271(1)(a) for delay in filing of the return. That being the position, the Tribunal was not justified in holding that the penalty was not validly levied, and was not justified in cancelling the penalty. Our answer to the question is in the negative and in favour of the Revenue. Reference stands disposed of accordingly.
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