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1992 (10) TMI 13 - HC - Income TaxExtract: .......tion 221(1) by the Income-tax Officer for a default or deemed default on the part of the assessee in payment of penalty levied against him under section 271(1)(c) of the Act. In the result, the question referred for the opinion of this court is answered in the affirmative and in favour of the assessee. There shall, however, be no order as to costs.
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