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1998 (12) TMI 38 - HC - Income TaxExtract: .......ioner. 1, therefore, hold that penalty levied on the alleged violation is not justified in law. Accordingly, the impugned order passed by the Deputy Commissioner which was confirmed by the Commissioner of Income-tax is quashed. The writ petition is allowed. Rule nisi is made absolute. No costs. Consequently, W. M. P. No. 18512 of 1996 is dismissed.
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