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1987 (7) TMI 63 - HC - Income TaxExtract: .......view also, the order of the Income-tax Officer levying penalty is not liable to be questioned. We hold that the Tribunal was justified in sustaining the penalty imposed under section 273(b) of the Act. The question referred to us is accordingly answered in the affirmative, that is to say, in favour of the Revenue and against the assessee. No costs.
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