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1985 (12) TMI 7 - MADHYA PRADESH HIGH COURTExtract: ....... not justified in setting aside the entire penalty imposed under section 271(1)(a) of the Income-tax Act, 1961, merely on the ground of a mistake made by the Income-tax Officer in calculating the period of delay, without also deciding the question relating to existence of sufficient cause raised by the assessee. There shall be no order as to costs.
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