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1983 (10) TMI 10 - HC - Income TaxExtract: .......iating proceedings under section 147(b) of the Incometax Act, 1961. In view of our answer to question No. 1, the logical and legal answer without further discussion to question No. 2 is as under 2. On the facts and circumstances of the case, the Tribunal was legally not justified in cancelling the penalty imposed under s. 271(1)(c) of the I.T. Act.
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