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1982 (7) TMI 52 - HC - Income TaxExtract: ....... obviously no . In our opinion, having regard to the facts and circumstances of the case, the Tribunal was justified in holding that penalty imposed under s. 271(1)(a) of the Act cannot be sustained. In the result, we answer all the three questions referred to us in the affirmative and against the Revenue. Reference answered accordingly with costs.
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