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1979 (11) TMI 19 - DELHI HIGH COURTExtract: .......mative by saying that the Tribunal was justified in retaining the penalty under s. 271(1)(a) of the I.T. Act, 1961, but that it should have retained the penalty in the manner provided in s. 271(1)(a). The third question is also answered in the affirmative and against the assessee. As the assessee has failed, he will pay the costs of this reference.
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