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1982 (6) TMI 64 - ITAT AHMEDABADExtract: .......macious. The assessee has taken the stand which was not reasonable or probable. Thus the ITO was justified in imposing penalty u/s 271(1)(a) of the IT Act, 1961, and the ld. AAC rightly confirmed the said findings. 16. For the reason discussed above, there is no substance in the appeal. 17. In the result, the appeal fails and the same is dismissed.
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