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1990 (1) TMI 103 - AT - Income TaxExtract: .......ns adverted to above and relied upon by the Departmental Representative. 7. Keeping in view the facts of the case and the legal position, we are of the view that there was justification to levy the penalty under section 271(1)(c) of the Income-tax Act, 1961. We, therefore, decline to interfere. 8. The appeal by the assessee is accordingly dismissed
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