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2007 (7) TMI 663 - HC - Income TaxExtract: .......f the Act and, therefore, the penalty provision under section 271C of the Act was not applicable. 6. In the present case, notw thstanding the findings of two authorities, the Revenue is seeking to interpret the law in such a manner that it oppresses the Assessee, which, we think is no permissible. 7. No substantial question o law arises. Dismissed.
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