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1982 (4) TMI 60 - HC - Income TaxExtract: .......the facts and in the circumstances of the case, the penalty levied under s. 271(1)(a) of the Act was not valid. Thus, our answers to all the three questions referred to this court are in the negative and in favour of the assessee. Reference answered accordingly. In the circumstances of the case, parties shall bear their own costs of this reference.
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