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1982 (8) TMI 16 - HC - Income TaxExtract: .......tter is to be decided on preponderance of probabilities. To conclude, therefore, in our opinion, in the present case, the Appellate Tribunal erred in cancelling the penalty. The question is, therefore, answered in the negative, in favour of the Commissioner and against the assessee. The Commissioner is entitled to costs, which we assess at Rs. 250.
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