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1979 (12) TMI 34 - HC - Income TaxExtract: .......see, is not based on any material and consequently the Tribunal was not right in law in holding that the penalty under s. 271 (1)(c) of the I.T. Act was leviable. In the result, both the questions are answered in the negative and in favour of the assessee. The assessee will be entitled to costs. Hearing fee Rs. 250. NAGENDRA PRASAD SINGH .-I agree.
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