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1976 (10) TMI 27 - HC - Income TaxExtract: ....... pay as penalty is such amount as the Income-tax Officer may direct. That necessarily implies that it is open to the Income- tax Officer to levy a penalty or not at all. We, therefore, answer the question referred to us against the revenue. We are not expressing any opinion on the merits of the case. The reference is answered accordingly. No costs.
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