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1979 (12) TMI 48 - HC - Income TaxExtract: .......AAC in the matter of deletion of penalty under s. 271(1) of the Act, though it went wrong in relying upon the ratio in Alimohamad s case 1974 97 ITR 133, in view of the fact that the same had been overruled by a larger Bench of this court. As the assessee has not appeared at the hearing, there would be no direction for costs. N. K. DAS J.--I agree.
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