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1986 (5) TMI 14 - PATNA HIGH COURTExtract: .......ribunal was not correct in law in holding that the provisions of section 271(1)(c) of the Act were not attracted. Having held as such, I further hold that the penalty was wrongly deleted. Hearing fee Rs. 250. Let a copy of this order be transmitted to the Appellate Tribunal, Patna Bench, in terms of section 260(1) of the Act. UDAY SINHA J.-I agree.
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