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1991 (8) TMI 64 - HC - Income TaxExtract: .......e of penalty. That may be so, but the operation of the Act has to be judged not by the object which Parliament had in mind but by the words which it had employed to effectuate the legislative intent. For the reasons given above, we answer the reference (reframed by the Division Bench of this Court) in favour of the assessee and against the Revenue.
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