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1982 (6) TMI 80 - AT - Income TaxExtract: .......ontemplated by the ITO. Hence, the minimum penalty imposable under the Act, namely, Rs. 1,964 alone could have been upheld by the CIT (Appeals). We, therefore, reduce the quantum of penalty to the a minimum imposable u/s 273(a) alone, after given effect to the order of the Tribunal in quantum appeal. 13. In the result, the appeal is partly allowed.
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