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1975 (9) TMI 13 - HC - Income TaxExtract: .......justify the Tribunal s finding that the assessee was not guilty of gross or wilful neglect within the meaning of the Explanation to section 271(1)(c) of the Income-tax Act. We, accordingly, answer the question in the affirmative, in favour of the assessee and against the department. The assessee is entitled to the costs, which we assess at Rs. 200.
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