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1989 (3) TMI 100 - PUNJAB AND HARYANA HIGH COURTExtract: .......the question of imposition of any penalty upon a registered firm under section 271(1)(a)(i)(b) of the Income-tax Act, 1961, does not arise. Both the questions are accordingly hereby answered in the affirmative, in favour of the assessee and against the Revenue. This reference is disposed of accordingly. There will, however, be no order as to costs.
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