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1985 (3) TMI 86 - AT - Income TaxExtract: .......of the levy of the penalty. We do not consider necessary to repeat them here as we are in full agreement with his findings. In view of these facts and the legal principles, we agree with the findings of the Commissioner (Appeals) that the penalty imposed under section 271(1)(c) cannot be sustained in law. 23. In the result, the appeal is dismissed.
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