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2000 (3) TMI 164 - AT - Income TaxExtract: .......in provision as also by applying Explanation 1 to section 271(1)(c). However with regard to the quantum of penalty we are inclined to accept the submission of the ld. counsel that penalty is to be quantified afresh on the basis of the order of the Tribunal in quantum appeal dated 28-9-1993. 19. In the result, the appeal is penalty allowed as above.
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