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1989 (1) TMI 358 - AT - Income TaxExtract: ....... the Act, we do not deem it fit to discuss any of the reported cases/orders cited by the parties. Suffice it to say that these reported decisions/orders support their respective stand. In view of our aforesaid discussion, we have no hesitation in cancelling the penalty imposed under s. 271(1)(c) of the Act. 16. In the result, the appeal is allowed.
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