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1997 (9) TMI 610 - AT - Income TaxExtract: .......oceed under s. 143(2) or 147 as the case may be. The assessee consequently cannot be burdened with the liability of additional tax under s. 143(1A) for no fault of it, the levy being penal and akin to the levy of penalty. We, therefore, delete the levy of additional tax and allow the assessees appeal to this extent. The appeal is allowed pro tanto.
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