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1983 (1) TMI 40 - HC - Income TaxExtract: .......lt, we hold that on the facts and in the circumstances of the case and on a proper construction of s. 139 and s. 271(1)(a) of the I.T. Act, the Tribunal was right in upholding the levy of penalty u/s. 271(1)(a) of the I.T. Act. The reference is answered accordingly in favour of the Department and against the assessee. D.PATHAK, ACTG. C. J.-I agree.
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