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1983 (8) TMI 50 - HC - Income TaxExtract: .......at, on the facts and in the circumstances of this case, the Tribunal was not correct in law in deleting the penalty imposed on the assessee under s. 271 (1)(c) of the Act as it stood amended at the relevant time. The case is accordingly sent back to the Tribunal. There shall be no order as to costs on the facts and in the circumstances of the case.
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