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1982 (1) TMI 80 - AT - Income TaxExtract: .......we are supported by the aforesaid decisions of the Madras and Madhya Pradesh High Courts in our view. Therefore, in view of these reasons, we hold that the Commissioner is justified in directing the ITO to initiate penalty proceedings under section 271(1)(a). Hence, we confirm his order on this issue. 6. In the result, the appeal is partly allowed.
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