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1974 (8) TMI 19 - HC - Income TaxExtract: .......es of holding that the assessee committed gross or wilful neglect within the meaning of the Explanation to section 271(1)(c) and there was no bar of section 24(11) of the Finance (No. 2) Act, 1965, to such consideration. The reference is answered accordingly in the negative and against the assessee. The assessee shall pay costs to the Commissioner.
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