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1980 (9) TMI 63 - HC - Income TaxExtract: .......se, the Tribunal was justified in deleting the penalty levied under s. 273(b) of the Act on the ground that the proceedings had not been initiated in the course of regular assessment within the meaning of s. 273, read with s. 2(40) of the Act. Assessee shall have his costs. Consolidated hearing fee is assessed at rupees two hundred. DAS J.-I agree.
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