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1971 (11) TMI 50 - KERALA HIGH COURTExtract: .......nalty under section 28(1)(c) of the Indian Income-tax Act, 1922, is right. We therefore, answer the question in the affirmative, that is, in favour of the assessee and against the department. A copy of this judgment will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench, under the seal of this court and the signature of the Registrar.
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