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1999 (12) TMI 40 - HC - Income TaxExtract: .......mposing the penalty under section 271(1)(c) is only a procedural error and it is not fatal to the order of penalty passed under section 271(1)(c) of the I.T. Act, 1961 and the Tribunal was right in remanding the matter to the Income-tax Officer to pass fresh penalty order. The reference is answered in favour of the Revenue and against the assessee.
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