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1996 (7) TMI 33 - KERALA HIGH COURTExtract: ....... is right in law and fact in confirming the cancellation of penalty under section 273(2)(a) of the Income-tax Act ? (iii) the Tribunal is justified in equating taxable income with returned income. The two references arising out of both these O. P. Nos. 14917 of 1995 and 15988 of 1995, be placed together for hearing and final decision after receipt.
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