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1984 (3) TMI 27 - HC - Income TaxExtract: ....... case. In this view of the matter, we are of the opinion that, on the, facts and in the circumstances of the case, the Tribunal was right in holding that penalty under s. 271(1)(a) could not be imposed for the assessment years 1964-65 and 1965-66. The question is, therefore, answered in the affirmative. The parties are left to bear their own costs.
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