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1979 (9) TMI 68 - RAJASTHAN HIGH COURTExtract: .......curate particulars. Consequently, the levy of penalty cannot be justified. We are, therefore, of opinion, that in the facts and circumstances of the case, the Tribunal was justified in quashing the penalty imposed upon the assessee under s. 271 (1)(c) of the Act. Accordingly, we answer the question in the affirmative, but make no order as to costs.
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