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1976 (3) TMI 23 - HC - Income TaxExtract: ....... questions, therefore, are (1) On the facts and in the circumstances of the case, the Tribunal was not justified in cancelling the levy of penalty under section 271(1)(a) of the Act and (2) The finding of the Tribunal is vitiated in law. Revenue shall be entitled to costs of the proceeding. Hearing fee is assessed at Rs. 100. N. K. DAS J.--I agree.
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