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1975 (8) TMI 12 - ANDHRA PRADESH HIGH COURTExtract: .......ction 139(4) no penalty was leviable ? 4. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in cancelling the penalty levied under section 271(1)(a) ? We, therefore, direct the Appellate Tribunal to state a case and refer the above questions to the High Court under section 256(2) of the Income-tax Act.
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