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1990 (5) TMI 53 - AT - Income TaxExtract: .......ment which could have attracted the penalty contemplated u/s. 273(1)(b) of the Act. For this additional reason also, the penalty order passed u/s. 273(1)(b) in the instant case could not be sustained. 16. In the result, both the appeals are allowed. The penalties levied u/s 271(1)(a) and 273(1)(b) of the Act as mentioned above, are hereby cancelled
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