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1996 (4) TMI 112 - HC - Income TaxExtract: .......on 143(1) existing as per the return filed on September 15, 1977. Further from the nature of the question whether the penalty could have been imposed under section 271(1)(c) of the Act, it would appear to be a question of fact. In this view, we answer the question in the affirmative and in favour of the assessee. There will be no order as to costs.
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