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1985 (9) TMI 76 - HC - Income TaxExtract: .......he Tribunal observed that the Appellate Assistant Commissioner had not taken into consideration the explanation submitted by the assessee while in fact he had considered the same Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the penalty levied under section 271(1)(a) of the Income-tax Act, 1961 ?
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