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1983 (1) TMI 80 - HC - Income TaxExtract: .......n the facts and circumstances of the instant case, the penalty imposed on the assessee by the IAC. In the result, we must answer the question referred in the affirmative and hold that the Tribunal was correct in deleting the penalty imposed under s. 271(1)(c) of the Act. In the circumstances of the case, however, we shall make no order as to costs.
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