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1975 (11) TMI 38 - HC - Income TaxExtract: .......along proceeded on the sole basis that penalty was imposable in the instant case only by reason of the language of the section and on no other ground. In this view of the matter we answer the question referred in the affirmative and in favour of the assessee. There will be no order as to costs. DEB J.--I agree. Question answered in the affirmative.
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