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2011 (7) TMI 1021 - AT - Income TaxExtract: .......271 was clearly attracted. The assessee was liable for the penalty under section 271(1)(c) of the Act. This was rightly levied. We do not find any reason to interfere with the orders of the authorities below. In the result, the appeals of the assessee for all the years, stand dismis- sed. The order was pronounced in the court on the 8th July, 2011.
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