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1984 (5) TMI 7 - DELHI HIGH COURTExtract: ....... basis of the assessment. We, therefore, hold that the penalty leviable was to be calculated on the basis of the provisions of s. 271(1)(c) of the Act, as they stood prior to their amendment in 1968, and thus answer the question accordingly in favour of the assessee and against the Department. We, however, leave the parties to bear their own costs.
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