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1983 (12) TMI 18 - CALCUTTA HIGH COURTExtract: .......llows Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in cancelling the penalty under section 271(1)(c) of the Income-tax Act, 1961 ? The question is answered in the affirmative and in favour of the assessee and against the Department. There will be no order as to costs. SUHAS CHANDRA SEN J.-I agree.
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