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1993 (10) TMI 33 - RAJASTHAN HIGH COURTExtract: .......the tax was paid at source or was paid as advance tax, the Income-tax Appellate Tribunal was justified in coming to the conclusion that the penalty of Rs. 4,880 levied under section 271(1)(a) of the Income-tax Act, 1961, is not leviable. Accordingly, the reference is answered in favour of the assessee and against the Revenue. No orders as to costs.
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