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1980 (8) TMI 48 - MADHYA PRADESH HIGH COURTExtract: .......fied in holding, in our opinion, that the element of mens rea was not required to be taken into consideration while imposing penalty under s. 273(c) of the Act. Our answer to the question referred to us is, therefore, in the affirmative and against the assessee. In the circumstances of the case, parties shall bear their own costs of this reference.
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