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1984 (7) TMI 11 - KARNATAKA HIGH COURTExtract: .......rd has recorded a finding that the assessee consciously disregarded its obligations under the Income-tax Act. On the facts and circumstances of the case, we see no reason to disagree with that finding. In the result, the question is answered in the affirmative and against the assessee. In the circumstances of the case, we make no order as to costs.
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