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1982 (3) TMI 55 - HC - Income TaxExtract: .......m the penalty. This approach to the penalty action, as we have earlier shown, is singularly ill-fitted to the plain dictates of s. 273 of the I.T. Act. We, accordingly, quash the penalty of Rs. 7,675 imposed on the petitioner by the ITO and confirmed by the Commissioner. In the circumstances of the case, however, there will be no order as to costs.
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